{"id":3519,"date":"2021-10-22T09:46:14","date_gmt":"2021-10-22T00:46:14","guid":{"rendered":"https:\/\/suzuki-tax.net\/shacho-kyokasho\/?p=3519"},"modified":"2025-05-28T11:55:06","modified_gmt":"2025-05-28T02:55:06","slug":"invoice","status":"publish","type":"post","link":"https:\/\/suzuki-tax.net\/shacho-kyokasho\/invoice","title":{"rendered":"\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u3068\u306f\uff1f\u305d\u306e\u6982\u8981\u3001\u5fc5\u8981\u306a\u6e96\u5099\u306a\u3069\u3092\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac"},"content":{"rendered":"<p>\u300c\u4f55\u5e74\u5f8c\u304b\u306b\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u3068\u3044\u3046\u306e\u304c\u59cb\u307e\u308b\u305d\u3046\u3060\u3051\u308c\u3069\u3001\u3069\u3093\u306a\u5236\u5ea6\uff1f\u300d<br \/>\n\u300c\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u306b\u5411\u3051\u3066\u3001\u3046\u3061\u306e\u4f1a\u793e\u3067\u306f\u3069\u3093\u306a\u6e96\u5099\u3092\u3059\u308c\u3070\u3044\u3044\u306e\uff1f\u300d<\/p>\n<p>\u7d4c\u55b6\u8005\u3084\u7d4c\u7406\u62c5\u5f53\u8005\u3067\u3001\u305d\u3093\u306a\u7591\u554f\u3084\u4e0d\u5b89\u3092\u6301\u3063\u3066\u3044\u308b\u65b9\u3082\u591a\u3044\u306e\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n<p><strong>\u300c\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u300d<\/strong>\u3068\u306f\u3001\u6b63\u5f0f\u540d\u79f0\u3092<strong>\u300c\u9069\u683c\u8acb\u6c42\u66f8\u7b49\u4fdd\u5b58\u65b9\u5f0f\u300d<\/strong>\u3068\u3044\u3044\u3001<strong>\u300c\u8907\u6570\u7a0e\u7387\u306b\u5bfe\u5fdc\u3059\u308b\u305f\u3081\u306b\u958b\u59cb\u3055\u308c\u308b\u3001\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u306e\u65b9\u6cd5\u300d<\/strong>\u3067\u3059\u3002<\/p>\n<p><strong>2023<\/strong><strong>\u5e74\u306b\u3053\u306e\u5236\u5ea6\u304c\u5c0e\u5165\u3055\u308c\u308b<\/strong>\u3068\u3001<strong>\u300c\u8ab2\u7a0e\u4e8b\u696d\u8005\u300d\u306e\u3046\u3061\u7a0e\u52d9\u7f72\u9577\u306e\u767b\u9332\u3092\u53d7\u3051\u305f\u300c\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u300d\u304c\u767a\u884c\u3057\u305f\u300c\u9069\u683c\u8acb\u6c42\u66f8\uff1d\u30a4\u30f3\u30dc\u30a4\u30b9\u300d\u306e\u307f\u304c\u6cd5\u7684\u306b\u6709\u52b9<\/strong>\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u3064\u307e\u308a\u3001<br \/>\n<strong>\u30fb\u7a0e\u52d9\u7f72\u3067\u767b\u9332\u3092\u53d7\u3051\u305f\u4e8b\u696d\u8005\u306e\u307f\u304c\u3001\u300c\u30a4\u30f3\u30dc\u30a4\u30b9\u300d\uff08\u6cd5\u7684\u306b\u6b63\u3057\u3044\u8acb\u6c42\u66f8\uff09\u3092\u767a\u884c\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u308b<br \/>\n<\/strong><strong>\u30fb\u30a4\u30f3\u30dc\u30a4\u30b9\u304c\u3042\u308b\u53d6\u5f15\u306e\u307f\u304c\u3001\u300c\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u300d\u3068\u3044\u3046\u6d88\u8cbb\u7a0e\u306e\u63a7\u9664\u3092\u53d7\u3051\u3089\u308c\u308b<br \/>\n<\/strong>\u3068\u3044\u3046\u3053\u3068\u306b\u306a\u308b\u306e\u3067\u3059\u3002<\/p>\n<p>\u30a4\u30f3\u30dc\u30a4\u30b9\u306b\u306f\u3001<\/p>\n<p><strong>\u2460<\/strong><strong>\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306e\u6c0f\u540d\u307e\u305f\u306f\u540d\u79f0\u304a\u3088\u3073\u767b\u9332\u756a\u53f7<br \/>\n<\/strong><strong>\u2461<\/strong><strong>\u53d6\u5f15\u5e74\u6708\u65e5<br \/>\n<\/strong><strong>\u2462<\/strong><strong>\u53d6\u5f15\u5185\u5bb9<br \/>\n<\/strong><strong>\u2463<\/strong><strong>\u7a0e\u7387\u3054\u3068\u306b\u533a\u5206\u3057\u3066\u5408\u8a08\u3057\u305f\u5bfe\u4fa1\u306e\u984d\u304a\u3088\u3073\u9069\u7528\u7a0e\u7387<br \/>\n<\/strong><strong>\u2464<\/strong><strong>\u7a0e\u7387\u3054\u3068\u306b\u533a\u5206\u3057\u305f\u6d88\u8cbb\u7a0e\u984d\u306a\u3069<br \/>\n<\/strong><strong>\u2465\u66f8\u985e\u306e\u4ea4\u4ed8\u3092\u53d7\u3051\u308b\u4e8b\u696d\u8005\u306e\u6c0f\u540d\u307e\u305f\u306f\u540d\u79f0<\/strong><\/p>\n<p>\u304c\u304b\u306a\u3089\u305a\u8a18\u8f09\u3055\u308c\u3066\u3044\u306a\u3051\u308c\u3070\u306a\u3089\u305a\u3001\u30a4\u30f3\u30dc\u30a4\u30b9\u306e\u306a\u3044\u53d6\u5f15\u3084\u3001\u4e0a\u8a18\u306e\u8a18\u8f09\u9805\u76ee\u304c\u4e0d\u8db3\u3057\u3066\u3044\u308b\u8acb\u6c42\u66f8\u3067\u306f\u3001\u6d88\u8cbb\u7a0e\u306e\u63a7\u9664\u304c\u53d7\u3051\u3089\u308c\u306a\u304f\u306a\u3063\u3066\u3057\u307e\u3044\u307e\u3059\u3002<\/p>\n<p>\u305d\u3053\u3067\u3053\u306e\u8a18\u4e8b\u3067\u306f\u3001\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u3068\u306f\u4f55\u304b\u3001\u3069\u3093\u306a\u6e96\u5099\u304c\u5fc5\u8981\u306a\u306e\u304b\u3092\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<p>\u307e\u305a\u524d\u534a\u3067\u3001<\/p>\n<p><strong>\u25ce<\/strong><strong>\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u306e\u6982\u8981<br \/>\n<\/strong><strong>\u25ce<\/strong><strong>\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u306e\u9069\u7528\u958b\u59cb\u307e\u3067\u306e\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb<br \/>\n<\/strong><strong>\u25ce<\/strong><strong>\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u3067\u6c42\u3081\u3089\u308c\u308b\u300c\u9069\u683c\u8acb\u6c42\u66f8\u300d\u3068\u306f<br \/>\n<\/strong><strong>\u25ce<\/strong><strong>\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u3067\u4f55\u304c\u5909\u308f\u308b\u306e\u304b<\/strong><\/p>\n<p>\u3068\u3044\u3063\u305f\u57fa\u790e\u77e5\u8b58\u3092\u5f97\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u305d\u308c\u3092\u8e0f\u307e\u3048\u3066\u3001<\/p>\n<p><strong>\u25ce<\/strong><strong>\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u304c\u5c0e\u5165\u3055\u308c\u308b\u7406\u7531<br \/>\n<\/strong><strong>\u25ce<\/strong><strong>\u58f2\u4e0a<span>1,000<\/span>\u4e07\u5186\u4ee5\u4e0b\u306e\u514d\u7a0e\u4e8b\u696d\u8005\u3078\u306e\u5f71\u97ff<br \/>\n<\/strong><strong>\u25ce<\/strong><strong>\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u306b\u5411\u3051\u3066\u5fc5\u7528\u306a\u6e96\u5099<\/strong><\/p>\n<p>\u306a\u3069\u3092\u6398\u308a\u4e0b\u3052\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<p>\u6700\u5f8c\u307e\u3067\u8aad\u3081\u3070\u3001\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u306b\u3064\u3044\u3066\u7d4c\u55b6\u8005\u3084\u7d4c\u7406\u62c5\u5f53\u8005\u304c\u77e5\u3063\u3066\u304a\u304f\u3079\u304d\u3053\u3068\u304c\u3072\u3068\u901a\u308a\u308f\u304b\u308b\u306f\u305a\u3067\u3059\u3002<\/p>\n<p>\u3053\u306e\u8a18\u4e8b\u3067\u3001\u3042\u306a\u305f\u306e\u4f1a\u793e\u304c\u6765\u308b<span>2023<\/span>\u5e74\u306e\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u5c0e\u5165\u306b\u30b9\u30e0\u30fc\u30ba\u306b\u5bfe\u5fdc\u3067\u304d\u308b\u3088\u3046\u9858\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<div class=\"shortcode_mail_btn\"><a href=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/inquiry\" target=\"_blank\"><img src=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2025\/05\/header_contact_new01.png\" alt=\"\"><\/a><\/div>\n<div class=\"shortcode_tel_btn\"><a href=\"tel:0120-998-707\"><img src=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2025\/05\/header_phone.png\" alt=\"\"><\/a><\/div>\n<div class=\"shortcode_line_btn\"><a href=\"https:\/\/page.line.me\/265wasdz?oat__id=2926904&openQrModal=true#~\" target=\"_blank\"><img src=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2025\/05\/header_line.png\" alt=\"\"><\/a><\/div>\n<h2><span>1.<\/span>\u3000\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u3068\u306f<\/h2>\n<p><a href=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/10\/29d3bc99193cb0b837fb8cc53f050ae5-4.jpg\"><img decoding=\"async\" src=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/10\/29d3bc99193cb0b837fb8cc53f050ae5-4.jpg\" alt=\"\" width=\"2180\" height=\"1408\" class=\"aligncenter size-full wp-image-3525\" srcset=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/10\/29d3bc99193cb0b837fb8cc53f050ae5-4.jpg 2180w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/10\/29d3bc99193cb0b837fb8cc53f050ae5-4-300x194.jpg 300w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/10\/29d3bc99193cb0b837fb8cc53f050ae5-4-1024x661.jpg 1024w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/10\/29d3bc99193cb0b837fb8cc53f050ae5-4-768x496.jpg 768w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/10\/29d3bc99193cb0b837fb8cc53f050ae5-4-1536x992.jpg 1536w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/10\/29d3bc99193cb0b837fb8cc53f050ae5-4-2048x1323.jpg 2048w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/10\/29d3bc99193cb0b837fb8cc53f050ae5-4-280x181.jpg 280w\" sizes=\"(max-width: 2180px) 100vw, 2180px\" \/><\/a>\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u306f\u3001<strong><span>2023<\/span>\u5e74<span>10<\/span>\u6708<span>1<\/span>\u65e5\u304b\u3089\u65bd\u884c<\/strong>\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u305d\u308c\u307e\u3067\u306b\u5404\u4e8b\u696d\u8005\u306f\u3001\u3053\u306e\u5236\u5ea6\u306b\u3064\u3044\u3066\u5fc5\u8981\u306a\u3053\u3068\u3092\u7406\u89e3\u3057\u3001\u6e96\u5099\u3057\u3066\u304a\u304b\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u305d\u3053\u3067\u307e\u305a\u306f\u3001\u3053\u308c\u304c\u3069\u3093\u306a\u5236\u5ea6\u306a\u306e\u304b\u3001\u308f\u304b\u308a\u3084\u3059\u304f\u8aac\u660e\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3><span>1-1.<\/span>\u3000\u30a4\u30f3\u30dc\u30a4\u30b9\u3068\u306f<\/h3>\n<p>\u305d\u3082\u305d\u3082\u300c\u30a4\u30f3\u30dc\u30a4\u30b9\u300d\u3068\u306f\u4f55\u3067\u3057\u3087\u3046\u304b\uff1f<\/p>\n<p><strong>\u56fd\u7a0e\u5e81\u306e\u300c<\/strong><span><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/zeimokubetsu\/shohi\/keigenzeiritsu\/invoice_about.htm\"><strong>\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u306e\u6982\u8981<\/strong><\/a><\/span><strong>\u300d<\/strong>\u30da\u30fc\u30b8\u306b\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u8aac\u660e\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<table width=\"697\" style=\"width: 100%; height: 10px;\">\n<tbody>\n<tr style=\"height: 10px;\">\n<td width=\"697\" style=\"height: 10px;\">\n<p><strong>\u9069\u683c\u8acb\u6c42\u66f8\uff08\u30a4\u30f3\u30dc\u30a4\u30b9\uff09\u3068\u306f\u3001<\/strong><\/p>\n<p>\u58f2\u624b\u304c\u8cb7\u624b\u306b\u5bfe\u3057\u3066\u3001\u6b63\u78ba\u306a\u9069\u7528\u7a0e\u7387\u3084\u6d88\u8cbb\u7a0e\u984d\u7b49\u3092\u4f1d\u3048\u308b\u3082\u306e\u3067\u3059\u3002<br \/>\n\u5177\u4f53\u7684\u306b\u306f\u3001\u73fe\u884c\u306e\u300c\u533a\u5206\u8a18\u8f09\u8acb\u6c42\u66f8\u300d\u306b\u300c\u767b\u9332\u756a\u53f7\u300d\u3001\u300c\u9069\u7528\u7a0e\u7387\u300d\u53ca\u3073\u300c\u6d88\u8cbb\u7a0e\u984d\u7b49\u300d\u306e\u8a18\u8f09\u304c\u8ffd\u52a0\u3055\u308c\u305f\u66f8\u985e\u3084\u30c7\u30fc\u30bf\u3092\u3044\u3044\u307e\u3059\u3002<br \/>\n\u51fa\u5178\uff1a\u56fd\u7a0e\u5e81\u300c<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/zeimokubetsu\/shohi\/keigenzeiritsu\/invoice_about.htm\">\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u306e\u6982\u8981<\/a>\u300d<\/p>\n<p>&nbsp;<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p>\u3064\u307e\u308a\u3001<strong>\u300c\u30a4\u30f3\u30dc\u30a4\u30b9\u300d\u306f\u6b63\u5f0f\u540d\u79f0\u3092\u300c\u9069\u683c\u8acb\u6c42\u66f8\u300d\u3068\u3044\u3044\u3001\u6d88\u8cbb\u7a0e\u984d\u306a\u3069\u3092\u6cd5\u5f8b\u306e\u5b9a\u3081\u306b\u306e\u3063\u3068\u3063\u3066\u9069\u5207\u306b\u8a18\u8f09\u3059\u308b\u8acb\u6c42\u66f8\u985e<\/strong>\u306e\u3053\u3068\u3092\u6307\u3057\u307e\u3059\u3002<\/p>\n<p>\u3053\u308c\u304c\u5fc5\u8981\u306b\u306a\u3063\u305f\u306e\u306f\u3001<br \/>\n<strong>\u30fb\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u3092\u884c\u3046\u305f\u3081<br \/>\n<\/strong><strong>\u30fb\u6b63\u3057\u3044\u8efd\u6e1b\u7a0e\u7387\u3092\u9069\u7528\u3059\u308b\u305f\u3081<br \/>\n<\/strong>\u3067\u3059\u3002<\/p>\n<p>\u3053\u308c\u306b\u3064\u3044\u3066\u306f\u3001\u8a18\u4e8b\u306e\u4e2d\u3067\u5f90\u3005\u306b\u8aac\u660e\u3057\u307e\u3059\u304c\u3001<strong>\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u304c\u65bd\u884c\u3055\u308c\u308b\u3068\u3001\u6b63\u3057\u3044\u30a4\u30f3\u30dc\u30a4\u30b9\u304c\u306a\u3051\u308c\u3070\u672c\u6765\u53d7\u3051\u3089\u308c\u308b\u306f\u305a\u306e\u6d88\u8cbb\u7a0e\u306e\u63a7\u9664\u304c\u53d7\u3051\u3089\u308c\u306a\u304f\u306a\u3063\u3066\u3057\u307e\u3046<\/strong>\u306e\u3067\u3059\u3002<\/p>\n<p>\u305d\u306e\u305f\u3081\u3001\u5404\u4e8b\u696d\u8005\u306f\u30a4\u30f3\u30dc\u30a4\u30b9\u767a\u884c\u306e\u6e96\u5099\u3092\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3068\u3044\u3046\u308f\u3051\u3067\u3059\u3002<\/p>\n<h3><span>1-2.<\/span>\u3000\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u306e\u6982\u8981<\/h3>\n<p>\u3067\u306f\u3001\u305d\u306e\u300c\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u300d\u3068\u306f\u3069\u3093\u306a\u3082\u306e\u3067\u3057\u3087\u3046\u304b\uff1f<\/p>\n<p><strong>\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u306f\u3001\u6b63\u5f0f\u540d\u79f0\u3092\u300c\u9069\u683c\u8acb\u6c42\u66f8\u7b49\u4fdd\u5b58\u65b9\u5f0f\u300d<\/strong>\u3068\u3044\u3044\u3001\u3072\u3068\u8a00\u3067\u3044\u3048\u3070<strong>\u300c\u8907\u6570\u7a0e\u7387\u306b\u5bfe\u5fdc\u3059\u308b\u305f\u3081\u306b\u958b\u59cb\u3055\u308c\u308b\u3001\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u306e\u65b9\u6cd5\u300d<\/strong>\u3067\u3059\u3002<\/p>\n<p>\u3068\u8a00\u308f\u308c\u3066\u3082\u3001\u308f\u304b\u308a\u306b\u304f\u3044\u3067\u3059\u3088\u306d\u3002<\/p>\n<p>\u3082\u3063\u3068\u5e73\u6613\u306a\u8868\u73fe\u3067\u8aac\u660e\u3057\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u306f\u3001<strong>\u6d88\u8cbb\u7a0e\u306e\u7d0d\u7a0e\u3092\u6b63\u3057\u304f\u884c\u3046\u305f\u3081\u306e\u5236\u5ea6<\/strong>\u3067\u3059\u3002<\/p>\n<p><strong>2019<\/strong><strong>\u5e74\u306b\u6d88\u8cbb\u7a0e\u304c\u6539\u6b63\u3055\u308c\u3001<span>10<\/span>\uff05\u3068<span>8<\/span>\uff05\u306e\u8efd\u6e1b\u7a0e\u7387\u304c\u5c0e\u5165\u3055\u308c\u305f<\/strong>\u306e\u306f\u8a18\u61b6\u306b\u65b0\u3057\u3044\u3068\u601d\u3044\u307e\u3059\u3002<br \/>\n\u305d\u308c\u306b\u3088\u308a\u5404\u4e8b\u696d\u8005\u3067\u306f\u3001\u53d6\u308a\u5f15\u304d\u3059\u308b\u5546\u54c1\u306b\u3088\u3063\u3066\u6d88\u8cbb\u7a0e\u304c\u7570\u306a\u308b\u30b1\u30fc\u30b9\u304c\u51fa\u3066\u304d\u307e\u3057\u305f\u3002<br \/>\n\u305f\u3068\u3048\u3070\u3001\u300c\u5546\u54c1\u3092\u4f5c\u308b\u305f\u3081\u306e\u6750\u6599<span>A<\/span>\u306f\u6d88\u8cbb\u7a0e<span>8<\/span>\uff05\u3067\u4ed5\u5165\u308c\u3066\u3001\u6750\u6599<span>B<\/span>\u306f<span>10<\/span>\uff05\u3067\u4ed5\u5165\u308c\u305f\u300d\u306a\u3069\u3001<strong>\u53d6\u5f15\u5185\u5bb9\u3084\u6d88\u8cbb\u7a0e\u306e\u51e6\u7406\u304c\u8907\u96d1\u306b\u306a\u3063\u305f<\/strong>\u306e\u3067\u3059\u3002<\/p>\n<p>\u305d\u3053\u3067\u3001\u6df7\u4e71\u3092\u907f\u3051\u308b\u305f\u3081\u306b\u3001<br \/>\n<strong>\u30fb\u8acb\u6c42\u66f8\u306b\u306f\u6d88\u8cbb\u7a0e\u3092\u6b63\u3057\u304f\u308f\u304b\u308a\u3084\u3059\u304f\u8a18\u8f09\u3059\u308b\u3088\u3046\u7fa9\u52d9\u4ed8\u3051\u3088\u3046<br \/>\n<\/strong><strong>\u30fb\u305d\u306e\u6b63\u3057\u3044\u8acb\u6c42\u66f8\u3092\u4f7f\u3063\u3066\u3044\u308b\u4e8b\u696d\u8005\u3060\u3051\u304c\u3001\u6d88\u8cbb\u7a0e\u306e\u63a7\u9664\u3092\u53d7\u3051\u3089\u308c\u308b\u3088\u3046\u306b\u3057\u3088\u3046<br \/>\n<\/strong>\u3068\u3044\u3046\u610f\u56f3\u3067\u5b9a\u3081\u3089\u308c\u305f\u306e\u304c\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u306a\u306e\u3067\u3059\u3002<\/p>\n<p>\u3053\u306e\u5236\u5ea6\u304c\u5c0e\u5165\u3055\u308c\u308b\u3068\u3001<strong>\u300c\u8ab2\u7a0e\u4e8b\u696d\u8005\u300d\u306e\u3046\u3061\u7a0e\u52d9\u7f72\u9577\u306e\u767b\u9332\u3092\u53d7\u3051\u305f\u300c\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u300d\u304c\u767a\u884c\u3057\u305f\u30a4\u30f3\u30dc\u30a4\u30b9\u306e\u307f\u304c\u6cd5\u7684\u306b\u6709\u52b9<\/strong>\u3068\u306a\u308a\u3001<strong>\u300c\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u300d\u3092\u53d7\u3051\u3089\u308c\u307e\u3059<\/strong>\u3002<br \/>\n\u4e00\u65b9\u3067\u3001<strong>\u300c\u514d\u7a0e\u4e8b\u696d\u8005\u300d\u306f\u30a4\u30f3\u30dc\u30a4\u30b9\u3092\u767a\u884c\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u3044<\/strong>\u305f\u3081\u3001<strong>\u514d\u7a0e\u4e8b\u696d\u8005\u304b\u3089\u306e\u8acb\u6c42\u66f8\u306b\u5bfe\u3057\u3066\u306f\u3001\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u304c\u53d7\u3051\u3089\u308c\u306a\u304f\u306a\u308a\u307e\u3059<\/strong>\u3002<\/p>\n<p>\u4ee5\u4e0a\u304c\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u306e\u304a\u304a\u307e\u304b\u306a\u6982\u8981\u306a\u306e\u3067\u3059\u304c\u3001\u300c\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u300d\u3068\u304b\u300c\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u300d\u3068\u304b\u3001\u307e\u3060\u308f\u304b\u308a\u3065\u3089\u3044\u3053\u3068\u3070\u304b\u308a\u3067\u3059\u3088\u306d\u3002<\/p>\n<p>\u305d\u3053\u3067\u3001\u9806\u3092\u8ffd\u3063\u3066\u3001\u3067\u304d\u308b\u3060\u3051\u308f\u304b\u308a\u3084\u3059\u304f\u8aac\u660e\u3057\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h4><span>1-2-1.<\/span>\u3000\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u3068\u306f<\/h4>\n<p>\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u3068\u306f\u3001<strong>\u300c\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u300d\u3092\u53d7\u3051\u308b\u305f\u3081\u306e\u8acb\u6c42\u66f8\u5236\u5ea6<\/strong>\u3067\u3059\u3002<br \/>\n\u305d\u3053\u3067\u307e\u305a\u3001\u300c\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u300d\u3068\u306f\u4f55\u304b\u304b\u3089\u8aac\u660e\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u4ee5\u4e0b\u306e\u56f3\u3092\u898b\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p><strong>\u3010\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u306e\u3057\u304f\u307f\u3011<a href=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/10\/cbf5b9f60da99bf791c0aa12a770f429-4.png\"><img decoding=\"async\" src=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/10\/cbf5b9f60da99bf791c0aa12a770f429-4.png\" alt=\"\" width=\"698\" height=\"553\" class=\"aligncenter size-full wp-image-3526\" srcset=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/10\/cbf5b9f60da99bf791c0aa12a770f429-4.png 698w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/10\/cbf5b9f60da99bf791c0aa12a770f429-4-300x238.png 300w\" sizes=\"(max-width: 698px) 100vw, 698px\" \/><\/a><br \/>\n<\/strong>\u3053\u3053\u306b\u3001<span>3<\/span>\u3064\u306e\u4f1a\u793e\u304c\u3042\u308b\u3068\u3057\u307e\u3059\u3002<\/p>\n<p><strong>A<\/strong><strong>\u793e\uff1a<span>B<\/span>\u793e\u304b\u3089\u5546\u54c1\u3092\u4ed5\u5165\u308c\u3066\u8ca9\u58f2\u3059\u308b<br \/>\n<\/strong><strong>B<\/strong><strong>\u793e\uff1a<span>C<\/span>\u793e\u304b\u3089\u6750\u6599\u3092\u4ed5\u5165\u308c\u3066\u88fd\u9020\u3001<span>A<\/span>\u793e\u306b\u8ca9\u58f2\u3059\u308b<br \/>\n<\/strong><strong>C<\/strong><strong>\u793e\uff1a<span>B<\/span>\u793e\u306b\u6750\u6599\u3092\u8ca9\u58f2\u3059\u308b<\/strong><\/p>\n<p>\u3042\u308b\u3068\u304d\u3001<strong><span>A<\/span>\u793e\u304c<span>B<\/span>\u793e\u304b\u3089<span>100<\/span>\u4e07\u5186\u5206\u306e\u5546\u54c1\u3092\u4ed5\u5165\u308c<\/strong>\u307e\u3057\u305f\u3002<br \/>\nB\u793e\u306f<span>A<\/span>\u793e\u306b<strong>\u300c\u6d88\u8cbb\u7a0e<span>10<\/span>\uff05\u5206\u3092\u306e\u305b\u305f\u8acb\u6c42\u66f8\uff1d<span>110<\/span>\u4e07\u5186\u306e\u8acb\u6c42\u66f8\u300d<\/strong>\u3092\u767a\u884c\u3057\u3066\u652f\u6255\u3044\u3092\u53d7\u3051\u307e\u3059\u3088\u306d\u3002<br \/>\n\u304c\u3001\u305d\u308c\u4ee5\u524d\u306b<span>B<\/span>\u793e\u306f<span>100<\/span>\u4e07\u5186\u5206\u306e\u5546\u54c1\u3092\u88fd\u9020\u3059\u308b\u305f\u3081\u3001<strong><span>C<\/span>\u793e\u304b\u3089\u6750\u6599\u3092<span>50<\/span>\u4e07\u5186\u5206\u4ed5\u5165\u308c<\/strong>\u3066\u3044\u307e\u3057\u305f\u3002<br \/>\n\u3053\u3053\u3067\u306f<span>C<\/span>\u793e\u304b\u3089<span>B<\/span>\u793e\u306b<strong>\u300c\u6d88\u8cbb\u7a0e<span>10<\/span>\uff05\u5206\u3092\u306e\u305b\u305f\u8acb\u6c42\u66f8\uff1d<span>55<\/span>\u4e07\u5186\u306e\u8acb\u6c42\u66f8\u300d<\/strong>\u304c\u767a\u884c\u3055\u308c\u3001\u652f\u6255\u308f\u308c\u307e\u3059\u3002<\/p>\n<p>\u3064\u307e\u308a\u3001\u3072\u3068\u3064\u306e\u5546\u54c1\u306b\u95a2\u3057\u3066\u3001\u6d88\u8cbb\u7a0e\u304c<span>2<\/span>\u56de\u304b\u304b\u3063\u3066\u3044\u308b\u308f\u3051\u3067\u3059\u3002<\/p>\n<p>\u3053\u308c\u3067\u306f<span>B<\/span>\u793e\u306f\u3001<br \/>\n<strong>\u30fb<span>A<\/span>\u793e\u304b\u3089\u53d7\u3051\u53d6\u3063\u305f\u6d88\u8cbb\u7a0e<span>10<\/span>\u4e07\u5186\u3092\u7a0e\u52d9\u7f72\u306b\u7d0d\u7a0e\u3059\u308b<br \/>\n<\/strong><strong>\u30fb<span>C<\/span>\u793e\u3078\u306e\u6750\u6599\u8cbb\u306b\u5bfe\u3057\u3066<span>5<\/span>\u4e07\u5186\u306e\u6d88\u8cbb\u7a0e\u3092\u652f\u6255\u3046<br \/>\n<\/strong>\u3068\u3001\u4e8c\u91cd\u306e\u652f\u6255\u3044\u304c\u767a\u751f\u3057\u3066\u3057\u307e\u3044\u307e\u3059\u3002<\/p>\n<p>\u305d\u3053\u3067\u3001<span>B<\/span>\u793e\u306f\u3053\u306e<strong><span>2<\/span>\u3064\u306e\u6d88\u8cbb\u7a0e\u304c\u91cd\u306a\u3063\u3066\u3044\u308b\u90e8\u5206\u306b\u63a7\u9664<\/strong>\u3092\u53d7\u3051\u3001<strong>\u5dee\u984d\u3060\u3051\u652f\u6255\u3048\u3070\u3044\u3044<\/strong>\u3053\u3068\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002<br \/>\n\u3053\u308c\u304c<strong>\u300c\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u300d<\/strong>\u3067\u3059\u3002<br \/>\n\u4e0a\u8a18\u306e\u4f8b\u306e\u5834\u5408\u3060\u3068\u3001<strong>\u300c<span>10<\/span>\u4e07\u5186\u30fc<span>5<\/span>\u4e07\u5186\uff1d<span>5<\/span>\u4e07\u5186\u300d<\/strong>\u3068\u306a\u308a\u307e\u3059\u3002<br \/>\nB\u793e\u306f<span>5<\/span>\u4e07\u5186\u306e\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u3092\u53d7\u3051\u3001\u6d88\u8cbb\u7a0e<span>5<\/span>\u4e07\u5186\u3060\u3051\u3092\u7d0d\u4ed8\u3059\u308c\u3070\u3044\u3044\u306e\u3067\u3059\u3002<\/p>\n<h4><span>1-2-2.<\/span>\u3000\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u3068\u306f<\/h4>\n<p>\u3055\u3066\u3001\u300c\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u300d\u3068\u306f\u4f55\u304b\u304c\u308f\u304b\u308a\u307e\u3057\u305f\u3088\u306d\u3002<\/p>\n<p>\u5b9f\u306f\u4eca\u307e\u3067\u306f\u3053\u306e\u63a7\u9664\u3092\u53d7\u3051\u308b\u306b\u306f\u3001<strong>\u300c\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u300d\u4ee5\u524d\u306f\u300c\u8acb\u6c42\u66f8\u7b49\u4fdd\u5b58\u65b9\u5f0f\u300d\u3068\u3044\u3046\u5236\u5ea6\u306b\u3088\u3063\u3066\u3001\u53d6\u5f15\u76f8\u624b\u304c\u767a\u884c\u3057\u305f\u8acb\u6c42\u66f8\u304c\u3042\u308c\u3070\u624b\u7d9a\u304d\u3067\u304d\u307e\u3057\u305f<\/strong>\u3002<\/p>\n<p>\u304c\u3001\u305d\u306e\u5f8c\u6d88\u8cbb\u7a0e<span>10<\/span>\uff05\u3068<span>8<\/span>\uff05\u306e\u300c\u8efd\u6e1b\u7a0e\u7387\u300d\u304c\u5c0e\u5165\u3055\u308c\u305f\u3053\u3068\u3067\u3001<strong>\u8acb\u6c42\u66f8\u306b\u300c\u3069\u306e\u9805\u76ee\u304c\u6d88\u8cbb\u7a0e<span>10<\/span>\uff05\u3067\u3069\u308c\u304c<span>8<\/span>\uff05\u304b\u300d\u3092\u660e\u78ba\u306b\u3059\u308b\u5fc5\u8981\u304c\u51fa\u3066\u304d\u305f<\/strong>\u306e\u3067\u3059\u3002<\/p>\n<p>\u305d\u3053\u3067\u3001<strong><span>2023<\/span>\u5e74\u306b\u300c\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u300d\u304c\u65bd\u884c\u3055\u308c\u308b<\/strong>\u3053\u3068\u3068\u306a\u308a\u307e\u3057\u305f\u3002<\/p>\n<p>\u3053\u306e\u5236\u5ea6\u3067\u306f\u3001<br \/>\n<strong>\u30fb\u300c\u8ab2\u7a0e\u4e8b\u696d\u8005\u300d\u306e\u3046\u3061\u7a0e\u52d9\u7f72\u9577\u306e\u767b\u9332\u3092\u53d7\u3051\u305f\u300c\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u300d\u304c\u767a\u884c\u3057\u305f\u3001<br \/>\n<\/strong><strong>\u30fb\u300c\u9069\u7528\u7a0e\u7387\u300d\u3084\u300c\u6d88\u8cbb\u7a0e\u984d\u300d\u306a\u3069\u304c\u6b63\u3057\u304f\u8a18\u8f09\u3055\u308c\u305f\u30a4\u30f3\u30dc\u30a4\u30b9<br \/>\n<\/strong><strong>\u304c\u306a\u3051\u308c\u3070\u3001\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u3092\u53d7\u3051\u3089\u308c\u306a\u304f\u306a\u308b<\/strong>\u3001\u3068\u3044\u3046\u308f\u3051\u3067\u3059\u3002<\/p>\n<p>\u56fd\u7a0e\u5e81\u3067\u306f\u3001\u3053\u306e\u5236\u5ea6\u306e\u6982\u8981\u3092\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u307e\u3068\u3081\u3066\u3044\u307e\u3059\u3002<\/p>\n<table width=\"697\" style=\"width: 100%; height: 114px;\">\n<tbody>\n<tr style=\"height: 114px;\">\n<td width=\"697\" style=\"height: 114px;\">\n<p><strong>\uff1c\u58f2\u624b\u5074\uff1e<br \/>\n<\/strong>\u3000\u58f2\u624b\u3067\u3042\u308b\u767b\u9332\u4e8b\u696d\u8005\u306f\u3001\u8cb7\u624b\u3067\u3042\u308b\u53d6\u5f15\u76f8\u624b\uff08\u8ab2\u7a0e\u4e8b\u696d\u8005\uff09\u304b\u3089\u6c42\u3081\u3089\u308c\u305f\u3068\u304d\u306f\u3001\u30a4\u30f3\u30dc\u30a4\u30b9\u3092\u4ea4\u4ed8\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\uff08\u307e\u305f\u3001\u4ea4\u4ed8\u3057\u305f\u30a4\u30f3\u30dc\u30a4\u30b9\u306e\u5199\u3057\u3092\u4fdd\u5b58\u3057\u3066\u304a\u304f\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\uff09\u3002<\/p>\n<p><strong>\uff1c\u8cb7\u624b\u5074\uff1e<br \/>\n<\/strong>\u3000\u8cb7\u624b\u306f\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u305f\u3081\u306b\u3001\u539f\u5247\u3068\u3057\u3066\u3001\u53d6\u5f15\u76f8\u624b\uff08\u58f2\u624b\uff09\u3067\u3042\u308b\u767b\u9332\u4e8b\u696d\u8005\u304b\u3089\u4ea4\u4ed8\u3092\u53d7\u3051\u305f\u30a4\u30f3\u30dc\u30a4\u30b9\uff08\u203b\uff09\u306e\u4fdd\u5b58\u7b49\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<br \/>\n\uff08\u203b\uff09\u8cb7\u624b\u306f\u3001\u81ea\u3089\u304c\u4f5c\u6210\u3057\u305f\u4ed5\u5165\u660e\u7d30\u66f8\u7b49\u306e\u3046\u3061\u3001\u4e00\u5b9a\u306e\u4e8b\u9805\uff08\u30a4\u30f3\u30dc\u30a4\u30b9\u306b\u8a18\u8f09\u304c\u5fc5\u8981\u306a\u4e8b\u9805\uff09\u304c\u8a18\u8f09\u3055\u308c\u53d6\u5f15\u76f8\u624b\u306e\u78ba\u8a8d\u3092\u53d7\u3051\u305f\u3082\u306e\u3092\u4fdd\u5b58\u3059\u308b\u3053\u3068\u3067\u3001\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u3053\u3068\u3082\u3067\u304d\u307e\u3059\u3002<\/p>\n<p style=\"text-align: right;\">\u51fa\u5178\uff1a\u56fd\u7a0e\u5e81\u300c<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/zeimokubetsu\/shohi\/keigenzeiritsu\/invoice_about.htm\">\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u306e\u6982\u8981<\/a>\u300d<\/p>\n<p>&nbsp;<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u3061\u306a\u307f\u306b\u300c\u8acb\u6c42\u66f8\u7b49\u4fdd\u5b58\u65b9\u5f0f\u300d\u304b\u3089\u300c\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u300d\u3078\u79fb\u884c\u3059\u308b\u9593\u306b\u306f\u3001<strong>\u7d4c\u904e\u63aa\u7f6e\u3068\u3057\u3066\u300c\u533a\u5206\u8a18\u8f09\u8acb\u6c42\u66f8\u7b49\u4fdd\u5b58\u65b9\u5f0f\u300d<\/strong>\u3068\u3044\u3046\u65b9\u5f0f\u304c\u3068\u3089\u308c\u3066\u3044\u307e\u3059\u3002<br \/>\n\u8acb\u6c42\u66f8\u306e\u8a18\u8f09\u5185\u5bb9\u3084\u3001\u300c\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u300d\u3067\u3042\u308b\u5fc5\u8981\u304c\u3042\u308b\u304b\u3069\u3046\u304b\u304c\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u7570\u306a\u308a\u307e\u3059\u306e\u3067\u3001\u899a\u3048\u3066\u304a\u3044\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p><strong>\u3010\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u306b\u81f3\u308b\u6d41\u308c\u3068\u8acb\u6c42\u66f8\u306e\u8a18\u8f09\u9805\u76ee\u3011<a href=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/10\/5e4896966c9944fcf00890f4502605bf-2.png\"><img decoding=\"async\" src=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/10\/5e4896966c9944fcf00890f4502605bf-2.png\" alt=\"\" width=\"698\" height=\"360\" class=\"aligncenter size-full wp-image-3529\" srcset=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/10\/5e4896966c9944fcf00890f4502605bf-2.png 698w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/10\/5e4896966c9944fcf00890f4502605bf-2-300x155.png 300w\" sizes=\"(max-width: 698px) 100vw, 698px\" \/><\/a><\/strong><\/p>\n<h3><span>1-3.<\/span>\u3000\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u306e\u9069\u7528\u958b\u59cb\u307e\u3067\u306e\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb<\/h3>\n<p>\u4e0a\u8a18\u306e\u56f3\u306b\u3082\u3042\u308a\u307e\u3059\u304c\u3001<strong>\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u306f<span>2023<\/span>\u5e74<span>10<\/span>\u6708<span>1<\/span>\u65e5\u304b\u3089\u65bd\u884c\u3055\u308c\u307e\u3059<\/strong>\u3002<\/p>\n<p>\u3068\u3044\u3046\u3053\u3068\u306f\u3001<strong>\u5404\u4e8b\u696d\u8005\u306f\u3053\u306e\u6642\u70b9\u3067\u30a4\u30f3\u30dc\u30a4\u30b9\u3092\u767a\u884c\u3059\u308b\u8cc7\u683c\uff1d\u300c\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u300d\u306e\u767b\u9332\u3092\u53d7\u3051\u3066\u304a\u304b\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093<\/strong>\u3002<\/p>\n<p>\u3053\u306e<strong>\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306e\u767b\u9332\u7533\u8acb\u306f\u3001<span>2021<\/span>\u5e74<span>10<\/span>\u6708<span>1<\/span>\u65e5\u304b\u3089\u53d7\u4ed8\u304c\u958b\u59cb<\/strong>\u3055\u308c\u307e\u3059\u3002<br \/>\n<strong>\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u306e\u958b\u59cb\u307e\u3067\u306b\u767b\u9332\u3092\u53d7\u3051\u308b\u306b\u306f\u3001<\/strong>\u539f\u5247\u3068\u3057\u3066<del><span>2023<\/span>\u5e74<span>3<\/span>\u6708<span>31<\/span>\u65e5\u307e\u3067<\/del>\u306b<strong>\u767b\u9332\u7533\u8acb\u624b\u7d9a\u304d\u3092\u304a\u3053\u306a\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059<\/strong>\u3002<\/p>\n<p>\uff082022\u5e7412\u6708\u8ffd\u8a18\uff09<br \/>\n2022\u5e74\uff08\u4ee4\u548c4\u5e74\uff0912\u670816\u65e5\u306b\u767a\u8868\u3055\u308c\u305f<a href=\"https:\/\/storage.jimin.jp\/pdf\/news\/information\/204848_1.pdf\" target=\"_blank\" rel=\"noopener\">\u4ee4\u548c5\u5e74\u5ea6\u4e0e\u515a\u7a0e\u5236\u6539\u6b63\u5927\u7db1<\/a>\u306b\u3088\u308a\u3001<strong>\u7533\u8acb\u306e\u671f\u9650\u306f\u5b9f\u8cea\u7684\u306b\u30012023\u5e74\uff08\u4ee4\u548c5\u5e74\uff099\u670830\u65e5\u307e\u3067\u5ef6\u9577\u3055\u308c\u307e\u3057\u305f<\/strong>\u3002<\/p>\n<p>\u3053\u306e\u767b\u9332\u306e\u8a73\u7d30\u306b\u3064\u3044\u3066\u306f\u3001<a href=\"#A32\"><strong>\u300c<span>3-2<\/span><\/strong><strong><span>.<\/span>\u3000\u30a4\u30f3\u30dc\u30a4\u30b9\u3092\u767a\u884c\u3067\u304d\u308b\u4e8b\u696d\u8005\u300d<\/strong>\u00a0<\/a><span style=\"color: #ff9900;\"><strong><span style=\"color: #000000;\"><\/span><\/strong><\/span>\u00a0\u3067\u8aac\u660e\u3057\u307e\u3059\u306e\u3067\u53c2\u7167\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p><a href=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/10\/1efad1b5aa917a846fa5b3fc11367269-3.png\"><img decoding=\"async\" src=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/10\/1efad1b5aa917a846fa5b3fc11367269-3.png\" alt=\"\" width=\"698\" height=\"296\" class=\"aligncenter size-full wp-image-3530\" srcset=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/10\/1efad1b5aa917a846fa5b3fc11367269-3.png 698w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/10\/1efad1b5aa917a846fa5b3fc11367269-3-300x127.png 300w\" sizes=\"(max-width: 698px) 100vw, 698px\" \/><\/a><\/p>\n<p>&nbsp;<\/p>\n<h2><span><a id=\"A2\"><\/a>2.<\/span>\u3000\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u3067\u6c42\u3081\u3089\u308c\u308b\u300c\u9069\u683c\u8acb\u6c42\u66f8\u300d\u3068\u306f<\/h2>\n<p><a href=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/10\/7d6fddc4d5f4457e598413974089fe73-2.jpg\"><img decoding=\"async\" src=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/10\/7d6fddc4d5f4457e598413974089fe73-2.jpg\" alt=\"\" width=\"2180\" height=\"1004\" class=\"aligncenter size-full wp-image-3527\" srcset=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/10\/7d6fddc4d5f4457e598413974089fe73-2.jpg 2180w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/10\/7d6fddc4d5f4457e598413974089fe73-2-300x138.jpg 300w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/10\/7d6fddc4d5f4457e598413974089fe73-2-1024x472.jpg 1024w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/10\/7d6fddc4d5f4457e598413974089fe73-2-768x354.jpg 768w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/10\/7d6fddc4d5f4457e598413974089fe73-2-1536x707.jpg 1536w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/10\/7d6fddc4d5f4457e598413974089fe73-2-2048x943.jpg 2048w\" sizes=\"(max-width: 2180px) 100vw, 2180px\" \/><\/a><br \/>\n\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u3067\u306f\u3001<strong>\u8acb\u6c42\u66f8\u304c\u898f\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3057\u305f\u300c\u9069\u683c\u8acb\u6c42\u66f8\u300d\u3068\u8a8d\u3081\u3089\u308c\u306a\u3051\u308c\u3070\u3001\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u3092\u53d7\u3051\u3089\u308c\u307e\u305b\u3093<\/strong>\u3002<\/p>\n<p>\u3067\u306f\u3001\u300c\u9069\u683c\u8acb\u6c42\u66f8\u300d\u306e\u8981\u4ef6\u3068\u306f\u4f55\u3067\u3057\u3087\u3046\u304b\uff1f<\/p>\n<p>\u73fe\u5728\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u308b<strong>\u300c\u533a\u5206\u8a18\u8f09\u8acb\u6c42\u66f8\u300d\u3068\u6bd4\u8f03<\/strong>\u3057\u3066\u307f\u307e\u3057\u305f\u306e\u3067\u3001\u4ee5\u4e0b\u306e\u8868\u3092\u898b\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<table width=\"697\" style=\"width: 100%; height: 366px;\">\n<tbody>\n<tr style=\"height: 77px;\">\n<td width=\"349\" style=\"text-align: center; width: 49.9076%; height: 77px; background-color: #295aa3;\">\n<p><span style=\"color: #ffffff;\"><strong>\u533a\u5206\u8a18\u8f09\u8acb\u6c42\u66f8<\/strong><\/span><\/p>\n<\/td>\n<td width=\"349\" style=\"text-align: center; width: 49.9076%; height: 77px; background-color: #295aa3;\">\n<p><span style=\"color: #ffffff;\"><strong>\u9069\u683c\u8acb\u6c42\u66f8<\/strong><\/span><\/p>\n<\/td>\n<\/tr>\n<tr style=\"height: 289px;\">\n<td width=\"349\" style=\"width: 49.9076%; height: 289px;\">\n<p>\u2460\u8acb\u6c42\u66f8\u767a\u884c\u8005\u306e\u6c0f\u540d\u307e\u305f\u306f\u540d\u79f0<br \/>\n\u2461\u53d6\u5f15\u5e74\u6708\u65e5<br \/>\n\u2462\u53d6\u5f15\u5185\u5bb9<br \/>\n\u3000\uff08\u8efd\u6e1b\u7a0e\u7387\u306e\u5bfe\u8c61\u54c1\u76ee\u3067\u3042\u308b\u3053\u3068\u304c\u308f\u304b\u308b\u8a18\u8f09\u3084\u5370\u3092\u3064\u3051\u308b\uff09<br \/>\n\u2463\u7a0e\u7387\u3054\u3068\u306b\u533a\u5206\u3057\u3066\u5408\u8a08\u3057\u305f\u7a0e\u8fbc\u5bfe\u4fa1\u306e\u984d<br \/>\n\u2464\u8acb\u6c42\u66f8\u53d7\u9818\u8005\u306e\u6c0f\u540d\u307e\u305f\u306f\u540d\u79f0<br \/>\n\u3000\u203b\u4e0d\u7279\u5b9a\u591a\u6570\u306e\u8005\u306b\u5bfe\u3057\u3066\u8ca9\u58f2\u306a\u3069\u3092\u884c\u3046<br \/>\n\u3000\u3000\u5c0f\u58f2\u696d\u3001\u98f2\u98df\u5e97\u696d\u3001\u30bf\u30af\u30b7\u30fc\u696d\u306a\u3069\u306b\u4fc2\u308b<br \/>\n\u3000\u3000\u53d6\u5f15\u306b\u3064\u3044\u3066\u306f\u3001\u8a18\u8f09\u3092\u7701\u7565\u3067\u304d\u307e\u3059\u3002<\/p>\n<\/td>\n<td width=\"349\" style=\"width: 49.9076%; height: 289px;\">\n<p>\u2460<span style=\"color: #ff0000;\"><strong>\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005<\/strong><\/span>\u306e\u6c0f\u540d\u307e\u305f\u306f\u540d\u79f0\u304a\u3088\u3073<span style=\"color: #ff0000;\"><strong>\u767b\u9332\u756a\u53f7<br \/>\n<\/strong><\/span>\u2461\u53d6\u5f15\u5e74\u6708\u65e5<br \/>\n\u2462\u53d6\u5f15\u5185\u5bb9<br \/>\n\u3000\uff08\u8efd\u6e1b\u7a0e\u7387\u306e\u5bfe\u8c61\u54c1\u76ee\u3067\u3042\u308b\u3053\u3068\u304c\u308f\u304b\u308b\u8a18\u8f09\u3000\u3084\u5370\u3092\u3064\u3051\u308b\uff09<br \/>\n\u2463\u7a0e\u7387\u3054\u3068\u306b\u533a\u5206\u3057\u3066\u5408\u8a08\u3057\u305f\u5bfe\u4fa1\u306e\u984d<strong>\uff08\u7a0e\u629c<\/strong><strong>\u307e\u305f\u306f\u7a0e\u8fbc\uff09\u304a\u3088\u3073\u9069\u7528\u7a0e\u7387<br \/>\n<\/strong><strong>\u2464<\/strong><strong>\u7a0e\u7387\u3054\u3068\u306b\u533a\u5206\u3057\u305f\u6d88\u8cbb\u7a0e\u984d\u306a\u3069<br \/>\n<\/strong>\u2465\u66f8\u985e\u306e\u4ea4\u4ed8\u3092\u53d7\u3051\u308b\u4e8b\u696d\u8005\u306e\u6c0f\u540d\u307e\u305f\u306f\u540d\u79f0<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u7c21\u5358\u306b\u3044\u3048\u3070\u3001\u73fe\u884c\u306e\u533a\u5206\u8a18\u8f09\u8acb\u6c42\u66f8\u306b\u3001<br \/>\n<strong>\u30fb\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306e\u767b\u9332\u756a\u53f7<br \/>\n<\/strong><strong>\u30fb\u9069\u7528\u7a0e\u7387<br \/>\n<\/strong><strong>\u30fb\u9069\u7528\u7a0e\u7387\u3054\u3068\u306e\u6d88\u8cbb\u7a0e\u306e\u984d<br \/>\n<\/strong>\u3092\u8ffd\u52a0\u3059\u308b\u3068\u8003\u3048\u308c\u3070\u3044\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<p><strong>\u8acb\u6c42\u66f8\u3092\u767a\u884c\u3059\u308b\u4e8b\u696d\u8005\uff1d\u58f2\u308a\u624b\u5074\u306f\u3001\u53d6\u5f15\u76f8\u624b\uff1d\u8cb7\u3044\u624b\u5074\u304b\u3089\u300c\u9069\u683c\u8acb\u6c42\u66f8\u3092\u767a\u884c\u3057\u3066\u307b\u3057\u3044\u300d\u3068\u8981\u6c42\u3055\u308c\u308c\u3070\u767a\u884c\u3059\u308b\u7fa9\u52d9\u304c\u3042\u308a\u307e\u3059<\/strong>\u3002<\/p>\n<h2><span>3.<\/span>\u3000\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u3067\u4f55\u304c\u5909\u308f\u308b\uff1f<\/h2>\n<p><a href=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/10\/7adfed136bf50c6b1f5c23f5919c3a0a-1.jpg\"><img decoding=\"async\" src=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/10\/7adfed136bf50c6b1f5c23f5919c3a0a-1.jpg\" alt=\"\" width=\"2180\" height=\"1396\" class=\"aligncenter size-full wp-image-3531\" srcset=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/10\/7adfed136bf50c6b1f5c23f5919c3a0a-1.jpg 2180w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/10\/7adfed136bf50c6b1f5c23f5919c3a0a-1-300x192.jpg 300w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/10\/7adfed136bf50c6b1f5c23f5919c3a0a-1-1024x656.jpg 1024w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/10\/7adfed136bf50c6b1f5c23f5919c3a0a-1-768x492.jpg 768w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/10\/7adfed136bf50c6b1f5c23f5919c3a0a-1-1536x984.jpg 1536w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/10\/7adfed136bf50c6b1f5c23f5919c3a0a-1-2048x1311.jpg 2048w\" sizes=\"(max-width: 2180px) 100vw, 2180px\" \/><\/a><br \/>\n\u3053\u3053\u307e\u3067\u3001\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u306e\u6982\u8981\u3092\u89e3\u8aac\u3057\u3066\u304d\u307e\u3057\u305f\u3002<\/p>\n<p>\u305d\u308c\u3092\u8e0f\u307e\u3048\u3066\u3001\u3053\u3053\u304b\u3089\u306f\u300c\u4f55\u304c\u3069\u3046\u5909\u308f\u308b\u306e\u304b\u300d\u3092\u3055\u3089\u306b\u6df1\u6398\u308a\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<p>\u533a\u5206\u8a18\u8f09\u8acb\u6c42\u66f8\u7b49\u4fdd\u5b58\u65b9\u5f0f\u304b\u3089\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u3078\u306e\u79fb\u884c\u3067\u5909\u308f\u308b\u306e\u306f\u3001\u4ee5\u4e0b\u306e<span>5<\/span>\u70b9\u3067\u3059\u3002<\/p>\n<p><strong>\u25ce<\/strong><strong>\u8acb\u6c42\u66f8\u306e\u8a18\u8f09\u4e8b\u9805<br \/>\n<\/strong><strong>\u25ce<\/strong><strong>\u6d88\u8cbb\u7a0e\u306e\u8a08\u7b97\u65b9\u6cd5<br \/>\n<\/strong><strong>\u25ce<\/strong><strong>\u30a4\u30f3\u30dc\u30a4\u30b9\u3092\u767a\u884c\u3067\u304d\u308b\u4e8b\u696d\u8005<br \/>\n<\/strong><strong>\u25ce<\/strong><strong>\u30a4\u30f3\u30dc\u30a4\u30b9\u306e\u4fdd\u5b58<br \/>\n<\/strong><strong>\u25ce<\/strong><strong>\u767b\u9332\u4e8b\u696d\u8005\u306e\u7533\u8acb<\/strong><\/p>\n<p>\u305d\u308c\u305e\u308c\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3><span>3-1.<\/span>\u3000\u8acb\u6c42\u66f8\u306b\u306e\u305b\u308b\u9805\u76ee<\/h3>\n<p>\u307e\u305a\u7b2c\u4e00\u306b\u3001\u533a\u5206\u8a18\u8f09\u8acb\u6c42\u66f8\u3068\u9069\u683c\u8acb\u6c42\u66f8\uff1d\u30a4\u30f3\u30dc\u30a4\u30b9\u3067\u306f\u3001<strong>\u8a18\u8f09\u3059\u3079\u304d\u9805\u76ee<\/strong>\u304c\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u3053\u308c\u306b\u3064\u3044\u3066\u306f<a href=\"#A2\"><strong>\u300c<span>2.<\/span>\u3000\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u3067\u6c42\u3081\u3089\u308c\u308b\u300c\u9069\u683c\u8acb\u6c42\u66f8\u300d\u3068\u306f\u300d<\/strong><\/a>\u00a0<span><\/span>\u3067\u3059\u3067\u306b\u8aac\u660e\u3057\u307e\u3057\u305f\u306e\u3067\u3001\u305d\u3061\u3089\u3092\u53c2\u7167\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<h3><span><a id=\"A32\"><\/a>3-2.<\/span>\u3000\u30a4\u30f3\u30dc\u30a4\u30b9\u3092\u767a\u884c\u3067\u304d\u308b\u4e8b\u696d\u8005<\/h3>\n<p>\u3082\u3046\u3072\u3068\u3064\u3001\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u3067\u91cd\u8981\u306a\u30dd\u30a4\u30f3\u30c8\u304c\u3001<strong>\u300c\u30a4\u30f3\u30dc\u30a4\u30b9\u3092\u767a\u884c\u3067\u304d\u308b\u306e\u306f\u3001\u8ab2\u7a0e\u4e8b\u696d\u8005\u306e\u3046\u3061\u7a0e\u52d9\u7f72\u9577\u306e\u767b\u9332\u3092\u53d7\u3051\u305f\u300e\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u300f\u306b\u9650\u3089\u308c\u308b\u300d<\/strong>\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u3002<\/p>\n<p><strong>\u30fb\u514d\u7a0e\u4e8b\u696d\u8005\uff08\u8ab2\u7a0e\u58f2\u4e0a\u9ad8\u304c<span>1,000<\/span>\u4e07\u5186\u4ee5\u4e0b\u306e\u4e8b\u696d\u8005\uff09<br \/>\n<\/strong><strong>\u30fb\u8ab2\u7a0e\u4e8b\u696d\u8005\u3067\u3082\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306e\u767b\u9332\u3092\u53d7\u3051\u3066\u3044\u306a\u3044\u8005<\/strong><\/p>\n<p>\u304c\u767a\u884c\u3057\u305f\u8acb\u6c42\u66f8\u306f\u300c\u30a4\u30f3\u30dc\u30a4\u30b9\u300d\u3068\u306f\u8a8d\u3081\u3089\u308c\u305a\u3001<strong>\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u305b\u3093<\/strong>\u3002<\/p>\n<p>\u305d\u3057\u3066\u3001<strong>\u300c\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u300d\u306b\u306a\u308b\u3068\u3001\u4ee5\u4e0b\u306e\u7fa9\u52d9\u3092\u8ca0\u3046<\/strong>\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<table width=\"697\" style=\"width: 100%; height: 305px;\">\n<tbody>\n<tr style=\"height: 305px;\">\n<td width=\"697\" style=\"height: 305px;\">\n<p><strong>\u3010\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306e\u7fa9\u52d9\u3011<\/strong><\/p>\n<p><strong>\u25ce<\/strong><strong>\u9069\u683c\u8acb\u6c42\u66f8\u306e\u4ea4\u4ed8<br \/>\n<\/strong>\u3000\u2192\u53d6\u5f15\u76f8\u624b\uff08\u8ab2\u7a0e\u4e8b\u696d\u8005\uff09\u306e\u6c42\u3081\u306b\u5fdc\u3058\u3066\u3001\u9069\u683c\u8acb\u6c42\u66f8\uff08\u30a4\u30f3\u30dc\u30a4\u30b9\uff09\u3092\u4ea4\u4ed8\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044<br \/>\n<strong>\u25ce<\/strong><strong>\u9069\u683c\u8fd4\u9084\u8acb\u6c42\u66f8\u306e\u4ea4\u4ed8<br \/>\n<\/strong>\u3000\u2192\u8fd4\u54c1\u3084\u5024\u5f15\u304d\u306a\u3069\u3001\u58f2\u4e0a\u306b\u4fc2\u308b\u5bfe\u4fa1\u306e\u8fd4\u9084\u306a\u3069\u3092\u884c\u3046\u5834\u5408\u306b\u3001\u9069\u683c\u8fd4\u9084\u8acb\u6c42\u66f8\u3092\u4ea4\u4ed8\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044<br \/>\n<strong>\u25ce<\/strong><strong>\u4fee\u6b63\u3057\u305f\u9069\u683c\u8acb\u6c42\u66f8\u306e\u4ea4\u4ed8<br \/>\n<\/strong>\u3000\u2192\u4ea4\u4ed8\u3057\u305f\u9069\u683c\u8acb\u6c42\u66f8\u306b\u8aa4\u308a\u304c\u3042\u3063\u305f\u5834\u5408\u306b\u3001\u4fee\u6b63\u3057\u305f\u9069\u683c\u8acb\u6c42\u66f8\u3092\u4ea4\u4ed8\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044<br \/>\n<strong>\u25ce<\/strong><strong>\u5199\u3057\u306e\u4fdd\u5b58<br \/>\n<\/strong>\u3000\u2192\u4ea4\u4ed8\u3057\u305f\u9069\u683c\u8acb\u6c42\u66f8\u306e\u5199\u3057\u3092\u4fdd\u5b58\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u305f\u3060\u3057\u3001<strong>\u300c\u9069\u683c\u8acb\u6c42\u66f8\u3092\u767a\u884c\u3059\u308b\u306e\u304c\u56f0\u96e3\u300d<\/strong>\u3060\u3068\u601d\u308f\u308c\u308b\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u5834\u5408\u306f\u3001<strong>\u767a\u884c\u3092\u514d\u9664<\/strong>\u3055\u308c\u307e\u3059\u3002<\/p>\n<table width=\"697\" style=\"width: 100%; height: 289px;\">\n<tbody>\n<tr style=\"height: 289px;\">\n<td width=\"697\" style=\"height: 289px;\">\n<p><strong>\u3010\u9069\u683c\u8acb\u6c42\u66f8\u306e\u4ea4\u4ed8\u7fa9\u52d9\u304c\u514d\u9664\u3055\u308c\u308b\u30b1\u30fc\u30b9\u3011<\/strong><\/p>\n<p>\u2460\u516c\u5171\u4ea4\u901a\u6a5f\u95a2\u3067\u3042\u308b\u8239\u8236\u3001\u30d0\u30b9\u307e\u305f\u306f\u9244\u9053\u306b\u3088\u308b\u65c5\u5ba2\u306e\u904b\u9001<br \/>\n\u3000\uff083\u4e07\u5186\u672a\u6e80\u306e\u3082\u306e\u306b\u9650\u308b\uff09<br \/>\n\u2461\u51fa\u8377\u8005\u306a\u3069\u304c\u5378\u58f2\u5e02\u5834\u306b\u304a\u3044\u3066\u884c\u306a\u3046\u751f\u9bae\u98df\u6599\u54c1\u306a\u3069\u306e\u8b72\u6e21<br \/>\n\u3000\uff08\u51fa\u8377\u8005\u304b\u3089\u59d4\u8a17\u3092\u53d7\u3051\u305f\u53d7\u8a17\u8005\u304c\u5378\u58f2\u306e\u696d\u52d9\u3068\u3057\u3066\u884c\u306a\u3046\u3082\u306e\u306b\u9650\u308b\uff09<br \/>\n\u2462\u751f\u7523\u8005\u304c\u8fb2\u696d\u5354\u540c\u7d44\u5408\u3001\u6f01\u696d\u5354\u540c\u7d44\u5408\u307e\u305f\u306f\u68ee\u6797\u7d44\u5408\u306a\u3069\u306b\u59d4\u8a17\u3057\u3066\u884c\u3046\u8fb2\u6797\u6c34\u7523\u7269\u306e\u60c5\u3068<br \/>\n\u3000\uff08\u7121\u6761\u4ef6\u59d4\u8a17\u65b9\u5f0f\u304b\u3064\u5171\u540c\u8a08\u7b97\u65b9\u5f0f\u306b\u3088\u308a\u751f\u7523\u8005\u3092\u7279\u5b9a\u305b\u305a\u306b\u884c\u306a\u3046\u3082\u306e\u306b\u9650\u308b\uff09<br \/>\n\u2463\u81ea\u52d5\u8ca9\u58f2\u6a5f\u30fb\u81ea\u52d5\u30b5\u30fc\u30d3\u30b9\u6a5f\u306b\u3088\u308a\u884c\u306a\u308f\u308c\u308b\u8ab2\u7a0e\u8cc7\u7523\u306e\u8b72\u6e21\u306a\u3069<br \/>\n\u3000\uff083\u4e07\u5186\u672a\u6e80\u306e\u3082\u306e\u306b\u9650\u308b\uff09<br \/>\n\u2464\u90f5\u4fbf\u5207\u624b\u3092\u5bfe\u4fa1\u3068\u3059\u308b\u90f5\u4fbf\u30b5\u30fc\u30d3\u30b9<br \/>\n\u3000\uff08\u90f5\u4fbf\u30dd\u30b9\u30c8\u306b\u5dee\u3057\u51fa\u3055\u308c\u305f\u3082\u306e\u306b\u9650\u308b\uff09<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<h3><span><a id=\"A33\"><\/a>3-3.<\/span>\u3000\u767b\u9332\u4e8b\u696d\u8005\u306e\u7533\u8acb<\/h3>\n<p>\u524d\u9805\u306e<strong>\u300c\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u300d\u306b\u306a\u308b\u306b\u306f\u3001\u7a0e\u52d9\u7f72\u306b\u767b\u9332\u7533\u8acb\u3092\u3059\u308b<\/strong>\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u305d\u306e\u6d41\u308c\u306f\u3001\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<table width=\"697\" style=\"width: 100%; height: 193px;\">\n<tbody>\n<tr style=\"height: 193px;\">\n<td width=\"697\" style=\"height: 193px;\">\n<p><strong>1<\/strong><strong>\uff09\u7533\u8acb\u624b\u7d9a\u304d\u3092\u3059\u308b<br \/>\n<\/strong>\u3000\u7533\u8acb\u306e\u3057\u304b\u305f\u306f\u3001<br \/>\n\u3000<strong>\u30fb<\/strong><span><a href=\"https:\/\/www.e-tax.nta.go.jp\/\"><strong>e-Tax<\/strong><\/a><\/span><strong>\uff1a<\/strong>\u6cd5\u4eba\u306f\u30d1\u30bd\u30b3\u30f3\u3067\u3001\u500b\u4eba\u4e8b\u696d\u8005\u306f\u30d1\u30bd\u30b3\u30f3\u307e\u305f\u306f\u30b9\u30de\u30fc\u30c8\u30d5\u30a9\u30f3\u3067\u7533\u8acb\u3067\u304d\u307e\u3059\u3002<br \/>\n\u3000<strong>\u30fb\u90f5\u9001\uff1a<\/strong>\u7533\u8acb\u66f8\u3092\u56fd\u7a0e\u5e81\u306e\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u300c<span><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/zeimokubetsu\/shohi\/keigenzeiritsu\/invoice_shinei.htm\">\u7533\u8acb\u624b\u7d9a<\/a><\/span>\u300d\u30da\u30fc\u30b8\u304b\u3089\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3057\u3001\u8a18\u5165\u5f8c\u306b\u3001<br \/>\n\u3000\u3000\u3000\u3000\u3000\u7ba1\u8f44\u5730\u57df\u306e\u300c\u30a4\u30f3\u30dc\u30a4\u30b9\u767b\u9332\u30bb\u30f3\u30bf\u30fc\u300d\u3078\u9001\u4ed8\u3057\u307e\u3059\u3002<br \/>\n\u3000\u3000\u3000\u3000\u3000\u9001\u4ed8\u5148\u306f\u3001\u56fd\u7a0e\u5e81\u300c<span><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/zeimokubetsu\/shohi\/keigenzeiritsu\/invoice_yuso.htm\">\u90f5\u9001\u306b\u3088\u308b\u63d0\u51fa\u5148\u306e\u3054\u6848\u5185<\/a><\/span>\u300d\u30da\u30fc\u30b8\u3092\u53c2\u7167\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><a href=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/10\/b12c8b7e401505670006e9aa6ee0e2d0-2.png\"><img decoding=\"async\" src=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/10\/b12c8b7e401505670006e9aa6ee0e2d0-2.png\" alt=\"\" width=\"244\" height=\"131\" class=\"aligncenter size-full wp-image-3532\" \/><\/a><\/p>\n<table width=\"697\" style=\"width: 100%; height: 309px;\">\n<tbody>\n<tr style=\"height: 309px;\">\n<td width=\"697\" style=\"height: 309px;\">\n<p><strong>2<\/strong><strong>\uff09\u7a0e\u52d9\u7f72\u304c\u5be9\u67fb\u3059\u308b<br \/>\n<\/strong>\u3000\u63d0\u51fa\u3055\u308c\u305f\u7533\u8acb\u66f8\u3092\u3082\u3068\u306b\u3001\u7a0e\u52d9\u7f72\u304c\u767b\u9332\u306e\u53ef\u5426\u3092\u5be9\u67fb\u3057\u307e\u3059\u3002<\/p>\n<p>\u539f\u5247\u7684\u306b\u306f\u3001\u4ee5\u4e0b\u306e<strong>\u300c\u767b\u9332\u62d2\u5426\u8981\u4ef6\u300d\u306b\u8a72\u5f53\u3057\u306a\u3044\u5834\u5408\u306f\u767b\u9332\u3055\u308c\u308b<\/strong>\u3053\u3068\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<table width=\"684\" style=\"font-family: inherit; font-size: inherit; width: 100%; height: 91px;\">\n<tbody>\n<tr style=\"height: 91px;\">\n<td width=\"684\" style=\"height: 91px;\">\n<p><strong>\u3010\u767b\u9332\u62d2\u5426\u8981\u4ef6\u3011<br \/>\n<\/strong>\u767b\u9332\u3092\u53d7\u3051\u3088\u3046\u3068\u3059\u308b\u4e8b\u696d\u8005\u304c\u3001\u6d88\u8cbb\u7a0e\u6cd5\u306e\u898f\u5b9a\u306b\u9055\u53cd\u3057\u3066\u7f70\u91d1\u4ee5\u4e0a\u306e\u5211\u306b\u51e6\u305b\u3089\u308c\u3001\u305d\u306e\u57f7\u884c\u304c\u7d42\u308f\u308a\u3001\u53c8\u306f\u57f7\u884c\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u306a\u304f\u306a\u3063\u305f\u65e5\u304b\u3089\uff12\u5e74\u3092\u7d4c\u904e\u3057\u306a\u3044\u8005<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><a href=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/10\/b12c8b7e401505670006e9aa6ee0e2d0-2.png\"><img decoding=\"async\" src=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/10\/b12c8b7e401505670006e9aa6ee0e2d0-2.png\" alt=\"\" width=\"244\" height=\"131\" class=\"aligncenter size-full wp-image-3532\" \/><\/a><\/p>\n<p>&nbsp;<\/p>\n<table width=\"697\" style=\"width: 100%; height: 164px;\">\n<tbody>\n<tr style=\"height: 164px;\">\n<td width=\"697\" style=\"height: 164px;\">\n<p><strong>3<\/strong><strong>\uff09\u767b\u9332\u756a\u53f7\u304c\u901a\u77e5\u30fb\u516c\u8868\u3055\u308c\u308b<br \/>\n<\/strong>\u3000\u5be9\u67fb\u306b\u901a\u904e\u3059\u308c\u3070\u3001<strong>\u767b\u9332\u756a\u53f7\uff08<span>T<\/span>\uff0b\u6cd5\u4eba\u756a\u53f7\u3001\u307e\u305f\u306f<span>T<\/span>\uff0b<span>13<\/span>\u6841\u306e\u6570\u5b57\uff09<\/strong>\u304c\u901a\u77e5\u3055\u308c\u307e\u3059\u3002<br \/>\n\u3000<strong>\u30fb<span>e-Tax<\/span>\u7533\u8acb\u3067\u96fb\u5b50\u901a\u77e5\u3092\u5e0c\u671b\u3057\u305f\u5834\u5408\uff1a<\/strong>\u96fb\u5b50\u30c7\u30fc\u30bf\u3067\u901a\u77e5\u3055\u308c\u307e\u3059\u3002<br \/>\n\u3000<strong>\u30fb\u90f5\u9001\u3092\u5e0c\u671b\u3057\u305f\u5834\u5408\uff1a<\/strong>\u7a0e\u52d9\u7f72\u304b\u3089\u767b\u9332\u901a\u77e5\u66f8\u304c\u90f5\u9001\u3055\u308c\u307e\u3059\u3002<br \/>\n\u3000\u307e\u305f\u3001\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u516c\u8868\u30b5\u30a4\u30c8\u3067\u4e8b\u696d\u8005\u540d\u3001\u767b\u9332\u756a\u53f7\u306a\u3069\u304c\u516c\u8868\u3055\u308c\u307e\u3059\u3002<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u3053\u308c\u3067\u767b\u9332\u304c\u5b8c\u4e86\u3057\u3001\u30a4\u30f3\u30dc\u30a4\u30b9\u3092\u767a\u884c\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3><span>3-4.<\/span>\u3000\u30a4\u30f3\u30dc\u30a4\u30b9\u306a\u3069\u306e\u4fdd\u5b58<\/h3>\n<p>\u307e\u305f\u3001\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u3092\u53d7\u3051\u308b\u305f\u3081\u306b\u306f\u3001<strong>\u30a4\u30f3\u30dc\u30a4\u30b9\u306a\u3069\u306e\u4fdd\u5b58\u304c\u7fa9\u52d9\u4ed8\u3051<\/strong>\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u4fdd\u5b58\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3082\u306e\u3068\u3001\u305d\u306e\u4fdd\u5b58\u671f\u9593\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<table width=\"697\">\n<tbody>\n<tr>\n<td width=\"697\">\n<p><strong>\u4fdd\u5b58\u671f\u9593\uff1a\u8ab2\u7a0e\u671f\u9593\u306e\u672b\u65e5\u306e\u7fcc\u65e5\u304b\u30892\u304b\u6708\u304c\u7d4c\u904e\u3057\u305f\u65e5\u304b\u30897\u5e74\u9593<br \/>\n<\/strong><strong>\u4fdd\u5b58\u3059\u3079\u304d\u3082\u306e\uff1a<br \/>\n<\/strong>\u3000<strong>1\uff09\u58f2\u308a\u624b\u304c\u4ea4\u4ed8\u3059\u308b\u9069\u683c\u8acb\u6c42\u66f8\u307e\u305f\u306f\u9069\u683c\u7c21\u6613\u8acb\u6c42\u66f8<br \/>\n<\/strong><strong>\u30002\uff09\u8cb7\u3044\u624b\u304c\u4f5c\u6210\u3059\u308b\u4ed5\u5165\u660e\u7d30\u66f8\u306a\u3069<br \/>\n<\/strong>\u3000\u3000\u3000\uff08\u9069\u683c\u8acb\u6c42\u66f8\u306e\u8a18\u8f09\u4e8b\u9805\u304c\u8a18\u8f09\u3055\u308c\u3066\u3044\u3066\u3001\u76f8\u624b\u65b9\u306e\u78ba\u8a8d\u3092\u53d7\u3051\u305f\u3082\u306e\u306b\u9650\u308b\uff09<br \/>\n\u3000<strong>3\uff09\u5378\u58f2\u5e02\u5834\u306b\u304a\u3044\u3066\u59d4\u8a17\u3092\u53d7\u3051\u3066\u5378\u58f2\u306e\u696d\u52d9\u3068\u3057\u3066\u884c\u308f\u308c\u308b\u751f\u9bae\u98df\u6599\u54c1\u306a\u3069\u306e\u8b72\u6e21\u304a\u3088\u3073<br \/>\n<\/strong><strong>\u3000\u3000\u00a0 \u8fb2\u696d\u5354\u540c\u7d44\u5408\u306a\u3069\u304c\u59d4\u8a17\u3092\u53d7\u3051\u3066\u884c\u306a\u3046\u8fb2\u6797\u6c34\u7523\u7269\u306e\u8b72\u6e21\u306b\u3064\u3044\u3066\u3001\u53d7\u8a17\u8005\u304b\u3089\u4ea4\u4ed8\u3092\u53d7\u3051\u308b<br \/>\n<\/strong><strong>\u3000\u3000\u00a0 \u4e00\u5b9a\u306e\u66f8\u985e<br \/>\n<\/strong><strong>\u30004\uff091\uff5e3\u306e\u66f8\u985e\u306b\u4fc2\u308b\u96fb\u78c1\u7684\u8a18\u9332<\/strong><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u305f\u3060\u3057\u3001<strong>\u9069\u683c\u8acb\u6c42\u66f8\u306a\u3069\u306e\u4ea4\u4ed8\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u56f0\u96e3\u306a\u4ee5\u4e0b\u306e\u30b1\u30fc\u30b9\u3067\u306f\u3001\u5e33\u7c3f\u306e\u307f\u306e\u4fdd\u5b58\u3067\u3082\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059<\/strong>\u3002<\/p>\n<p><strong>1<\/strong><strong>\uff09\u9069\u683c\u8acb\u6c42\u66f8\u306e\u4ea4\u4ed8\u7fa9\u52d9\u304c\u514d\u9664\u3055\u308c\u308b\u4ee5\u4e0b\u306e\u53d6\u308a\u5f15\u304d<br \/>\n<\/strong>\u3000\u3000<span>\u2460<\/span>\u516c\u5171\u4ea4\u901a\u6a5f\u95a2\u3067\u3042\u308b\u8239\u8236\u3001\u30d0\u30b9\u307e\u305f\u306f\u9244\u9053\u306b\u3088\u308b\u65c5\u5ba2\u306e\u904b\u9001<br \/>\n\u3000\u3000\u3000\uff08<span>3<\/span>\u4e07\u5186\u672a\u6e80\u306e\u3082\u306e\u306b\u9650\u308b\uff09<br \/>\n\u3000\u3000<span>\u2463<\/span>\u81ea\u52d5\u8ca9\u58f2\u6a5f\u30fb\u81ea\u52d5\u30b5\u30fc\u30d3\u30b9\u6a5f\u306b\u3088\u308a\u884c\u306a\u308f\u308c\u308b\u8ab2\u7a0e\u8cc7\u7523\u306e\u8b72\u6e21\u306a\u3069<br \/>\n\u3000\u3000\u3000\uff08<span>3<\/span>\u4e07\u5186\u672a\u6e80\u306e\u3082\u306e\u306b\u9650\u308b\uff09<br \/>\n\u3000\u3000<span>\u2464<\/span>\u90f5\u4fbf\u5207\u624b\u3092\u5bfe\u4fa1\u3068\u3059\u308b\u90f5\u4fbf\u30b5\u30fc\u30d3\u30b9<br \/>\n\u3000\u3000\u3000\uff08\u90f5\u4fbf\u30dd\u30b9\u30c8\u306b\u5dee\u3057\u51fa\u3055\u308c\u305f\u3082\u306e\u306b\u9650\u308b\uff09<br \/>\n2\uff09\u9069\u683c\u7c21\u6613\u8acb\u6c42\u66f8\u306e\u8a18\u8f09\u4e8b\u9805\uff08\u53d6\u5f15\u5e74\u6708\u65e5\u3092\u9664\u304f\uff09\u3092\u6e80\u305f\u3059\u5165\u5834\u5238\u306a\u3069\u304c\u3001\u4ed5\u69d8\u306e\u969b\u306b\u56de\u53ce\u3055\u308c\u308b\u53d6\u5f15<br \/>\n3\uff09\u53e4\u7269\u55b6\u696d\u3001\u8cea\u5c4b\u307e\u305f\u306f\u5b85\u5730\u5efa\u7269\u53d6\u5f15\u696d\u3092\u55b6\u3080\u4e8b\u696d\u8005\u304c\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u3067\u306a\u3044\u8005\u304b\u3089\u3001<br \/>\n\u3000<span>\u00a0 <\/span>\u500b\u7269\u3001\u8cea\u7269\u307e\u305f\u306f\u5efa\u7269\u3092\u5f53\u8a72\u4e8b\u696d\u8005\u306e\u68da\u5378\u8cc7\u7523\u3068\u3057\u3066\u53d6\u5f97\u3059\u308b\u53d6\u5f15<br \/>\n4\uff09\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u3067\u306a\u3044\u8005\u304b\u3089\u518d\u751f\u8cc7\u6e90\u307e\u305f\u306f\u518d\u751f\u90e8\u54c1\u3092\u68da\u5378\u8cc7\u7523\u3068\u3057\u3066\u8cfc\u5165\u3059\u308b\u53d6\u5f15<br \/>\n5\uff09\u5f93\u696d\u54e1\u306a\u3069\u306b\u652f\u7d66\u3059\u308b\u901a\u5e38\u5fc5\u8981\u3068\u8a8d\u3081\u3089\u308c\u308b\u51fa\u5f35\u65c5\u8cbb\u3001\u5bbf\u6cca\u8cbb\u3001\u65e5\u5f53\u304a\u3088\u3073\u901a\u52e4\u624b\u5f53\u306a\u3069\u306b\u4fc2\u308b<br \/>\n\u3000<span>\u00a0 <\/span>\u8ab2\u7a0e\u4ed5\u5165<\/p>\n<h3><span>3-5.<\/span>\u3000\u6d88\u8cbb\u7a0e\u306e\u8a08\u7b97\u65b9\u6cd5<\/h3>\n<p>\u3055\u3089\u306b\u3001\u6d88\u8cbb\u7a0e\u306e\u8a08\u7b97\u65b9\u6cd5\u3082\u5909\u308f\u308a\u307e\u3059\u3002<br \/>\n\u73fe\u884c\u306e\u533a\u5206\u8a18\u8f09\u8acb\u6c42\u66f8\u7b49\u4fdd\u5b58\u65b9\u5f0f\u3067\u306f\u300c\u5272\u623b\u3057\u8a08\u7b97\u65b9\u5f0f\u300d\u304c\u9069\u7528\u3055\u308c\u3066\u3044\u307e\u3059\u304c\u3001\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u3067\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<h4><span>3-5-1.<\/span>\u3000\u58f2\u4e0a\u7a0e\u984d\u306e\u8a08\u7b97<\/h4>\n<p><strong>\u25ce<\/strong><strong>\u539f\u5247\u7684\u306b\u306f\u300c\u5272\u623b\u3057\u8a08\u7b97\u300d<br \/>\n<\/strong>\u7a0e\u7387\u3054\u3068\u306b\u533a\u5206\u3057\u305f\u7a0e\u8fbc\u4fa1\u984d\u306e\u5408\u8a08\u984d\u306b\u3001<strong>\u300c<span>108<\/span>\u5206\u306e<span>100<\/span>\u300d\u307e\u305f\u306f\u300c<span>110<\/span>\u5206\u306e<span>100<\/span>\u300d\u3092\u639b\u3051\u3066\u7a0e\u7387\u3054\u3068\u306e\u8ab2\u7a0e\u6a19\u6e96\u984d\u3092\u7b97\u51fa<br \/>\n<\/strong>\u2192\u305d\u308c\u305e\u308c\u306e\u7a0e\u7387<strong>\uff08<span>6.24<\/span>\uff05\u53c8\u306f<span>7.8<\/span>\uff05\uff09\u3092\u639b\u3051\u3066\u58f2\u4e0a\u7a0e\u984d\u3092\u7b97\u51fa\u00a0 <span style=\"color: #ff0000;\">(\u6ce8\u3000\u5730\u65b9\u6d88\u8cbb\u7a0e\u306f\u5225\u9014\u8a08\u7b97\u3055\u308c\u307e\u3059\uff09<\/span><\/strong><\/p>\n<p><strong><a href=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/10\/695e432aa0b80e914efae12cd0be2a70-4.png\"><img decoding=\"async\" src=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/10\/695e432aa0b80e914efae12cd0be2a70-4.png\" alt=\"\" width=\"698\" height=\"380\" class=\"aligncenter size-full wp-image-3528\" srcset=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/10\/695e432aa0b80e914efae12cd0be2a70-4.png 698w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/10\/695e432aa0b80e914efae12cd0be2a70-4-300x163.png 300w\" sizes=\"(max-width: 698px) 100vw, 698px\" \/><\/a><\/strong><\/p>\n<p><strong>\u25ce<\/strong><strong>\u7279\u4f8b\u3067\u300c\u7a4d\u4e0a\u3052\u8a08\u7b97\u300d<br \/>\n<\/strong>\u76f8\u624b\u65b9\u306b\u4ea4\u4ed8\u3057\u305f<strong>\u30a4\u30f3\u30dc\u30a4\u30b9\u306e\u5199\u3057\u3092\u4fdd\u5b58\u3057\u3066\u3044\u308b\u5834\u5408<\/strong>\u306f\u3001\u305d\u3053\u306b\u8a18\u8f09\u3057\u305f<strong>\u6d88\u8cbb\u7a0e\u984d\u306e\u5408\u8a08\u984d\u306b\u300c<span>100<\/span>\u5206\u306e<span>78<\/span>\u300d\u3092\u639b\u3051\u3066\u7b97\u51fa\u3057\u305f\u91d1\u984d\uff1d\u58f2\u4e0a\u7a0e\u984d<\/strong>\u3068\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<br \/>\n\u305f\u3060\u3001\u58f2\u4e0a\u7a0e\u984d\u3092\u7a4d\u4e0a\u3052\u8a08\u7b97\u3057\u305f\u5834\u5408\u306b\u306f\u3001<strong>\u4ed5\u5165\u7a0e\u984d\u3082\u7a4d\u4e0a\u3052\u8a08\u7b97<\/strong>\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<p><a href=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/10\/184e1fbbe38c6fb97ef918a7cd7090a8-2.png\"><img decoding=\"async\" src=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/10\/184e1fbbe38c6fb97ef918a7cd7090a8-2.png\" alt=\"\" width=\"698\" height=\"72\" class=\"aligncenter size-full wp-image-3533\" srcset=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/10\/184e1fbbe38c6fb97ef918a7cd7090a8-2.png 698w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/10\/184e1fbbe38c6fb97ef918a7cd7090a8-2-300x31.png 300w\" sizes=\"(max-width: 698px) 100vw, 698px\" \/><\/a><\/p>\n<h4><span>3-5-2.<\/span>\u3000\u4ed5\u5165\u7a0e\u984d\u306e\u8a08\u7b97<\/h4>\n<p><strong>\u25ce<\/strong><strong>\u539f\u5247\u7684\u306b\u306f\u300c\u7a4d\u4e0a\u3052\u8a08\u7b97\u300d<br \/>\n<\/strong>\u76f8\u624b\u65b9\u304b\u3089\u4ea4\u4ed8\u3092\u53d7\u3051\u305f\u30a4\u30f3\u30dc\u30a4\u30b9\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u6d88\u8cbb\u7a0e\u984d\u7b49\u306e\u3046\u3061\u3001<strong>\u8ab2\u7a0e\u4ed5\u5165\u308c\u306b\u4fc2\u308b\u90e8\u5206\u306e\u91d1\u984d\u306e\u5408\u8a08\u984d\u306b\u300c<span>100<\/span>\u5206\u306e<span>78<\/span>\u300d\u3092\u639b\u3051\u3066\u4ed5\u5165\u7a0e\u984d\u3092\u7b97\u51fa\u3000\u00a0 <span style=\"color: #ff0000;\">(\u6ce8\u3000\u5730\u65b9\u6d88\u8cbb\u7a0e\u306f\u5225\u9014\u8a08\u7b97\u3055\u308c\u307e\u3059\uff09<\/span><\/strong><\/p>\n<p><strong><a href=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/10\/6d58f877a83b152a3c3b13756107b189-3.png\"><img decoding=\"async\" src=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/10\/6d58f877a83b152a3c3b13756107b189-3.png\" alt=\"\" width=\"698\" height=\"93\" class=\"aligncenter size-full wp-image-3534\" srcset=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/10\/6d58f877a83b152a3c3b13756107b189-3.png 698w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/10\/6d58f877a83b152a3c3b13756107b189-3-300x40.png 300w\" sizes=\"(max-width: 698px) 100vw, 698px\" \/><\/a><\/strong><\/p>\n<p><strong>\u25ce<\/strong><strong>\u7279\u4f8b\u3067\u300c\u5272\u623b\u3057\u8a08\u7b97\u300d<br \/>\n<\/strong>\u7a0e\u7387\u3054\u3068\u306b\u533a\u5206\u3057\u305f<strong>\u652f\u6255\u5bfe\u4fa1\u306e\u984d\u306e\u5408\u8a08\u984d\u306b\u3001\u300c<span>108<\/span>\u5206\u306e<span>6.24<\/span>\u300d\u307e\u305f\u306f\u300c<span>110<\/span>\u5206\u306e<span>7.8<\/span>\u300d\u3092\u639b\u3051\u3066\u7b97\u51fa<\/strong>\u3057\u305f\u91d1\u984d\u3092\u4ed5\u5165\u7a0e\u984d\u3068\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<br \/>\n\u305f\u3060\u3001\u5272\u623b\u3057\u8a08\u7b97\u3067\u4ed5\u5165\u7a0e\u984d\u3092\u8a08\u7b97\u3067\u304d\u308b\u306e\u306f\u3001<strong>\u58f2\u4e0a\u7a0e\u984d\u3092\u5272\u623b\u3057\u8a08\u7b97\u3057\u3066\u3044\u308b\u5834\u5408<\/strong>\u306b\u9650\u308a\u307e\u3059\u3002<\/p>\n<p><a href=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/10\/150959d4ab52349cdf0bcb83e72c980e-3.png\"><img decoding=\"async\" src=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/10\/150959d4ab52349cdf0bcb83e72c980e-3.png\" alt=\"\" width=\"698\" height=\"261\" class=\"aligncenter size-full wp-image-3520\" srcset=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/10\/150959d4ab52349cdf0bcb83e72c980e-3.png 698w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/10\/150959d4ab52349cdf0bcb83e72c980e-3-300x112.png 300w\" sizes=\"(max-width: 698px) 100vw, 698px\" \/><\/a><\/p>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u51fa\u5178\uff1a\u56fd\u7a0e\u5e81\u8efd\u6e1b\u7a0e\u7387\u30fb\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u5bfe\u5fdc\u5ba4<\/p>\n<p style=\"text-align: right;\">\u300c<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/zeimokubetsu\/shohi\/keigenzeiritsu\/pdf\/qa\/01-01.pdf#page=113\"><span>\u6d88\u8cbb\u7a0e\u306e\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u5236\u5ea6\u306b\u304a\u3051\u308b\u9069\u683c\u8acb\u6c42\u66f8\u7b49\u4fdd\u5b58\u65b9\u5f0f\u306b\u95a2\u3059\u308b\uff31\uff06\uff21<\/span><\/a>\u300d<\/p>\n<h2><span>4.<\/span>\u3000\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u304c\u5c0e\u5165\u3055\u308c\u308b\u7406\u7531<\/h2>\n<p><a href=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/10\/f470ecac932000fe5a8dfd123084d891.jpg\"><img decoding=\"async\" src=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/10\/f470ecac932000fe5a8dfd123084d891.jpg\" alt=\"\" width=\"2180\" height=\"1454\" class=\"aligncenter size-full wp-image-3521\" srcset=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/10\/f470ecac932000fe5a8dfd123084d891.jpg 2180w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/10\/f470ecac932000fe5a8dfd123084d891-300x200.jpg 300w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/10\/f470ecac932000fe5a8dfd123084d891-1024x683.jpg 1024w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/10\/f470ecac932000fe5a8dfd123084d891-768x512.jpg 768w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/10\/f470ecac932000fe5a8dfd123084d891-1536x1024.jpg 1536w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/10\/f470ecac932000fe5a8dfd123084d891-2048x1366.jpg 2048w\" sizes=\"(max-width: 2180px) 100vw, 2180px\" \/><\/a><br \/>\n\u3053\u306e\u3088\u3046\u306b\u3001\u3055\u307e\u3056\u307e\u306a\u70b9\u3067\u73fe\u884c\u5236\u5ea6\u3068\u7570\u306a\u308b\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u3067\u3059\u304c\u3001\u305d\u3082\u305d\u3082\u306a\u305c\u3053\u306e\u3088\u3046\u306a\u6539\u6b63\u304c\u306a\u3055\u308c\u308b\u5fc5\u8981\u304c\u3042\u308b\u306e\u3067\u3057\u3087\u3046\u304b\uff1f<\/p>\n<p>\u305d\u308c\u306f\u4ee5\u4e0b\u306e<span>2<\/span>\u3064\u306e\u7406\u7531\u306b\u3088\u308a\u307e\u3059\u3002<\/p>\n<h3><span>4-1.<\/span>\u3000\u6b63\u78ba\u306a\u6d88\u8cbb\u7a0e\u984d\u3092\u628a\u63e1\u30fb\u8a08\u7b97\u3059\u308b\u305f\u3081<\/h3>\n<p>\u307e\u305a\u7b2c\u4e00\u306e\u7406\u7531\u306f\u3001<strong>\u53d6\u308a\u5f15\u304d\u306e\u969b\u306b\u6b63\u78ba\u306a\u6d88\u8cbb\u7a0e\u984d\u3092\u628a\u63e1\u3059\u308b\u305f\u3081<\/strong>\u3067\u3059\u3002<\/p>\n<p>\u8efd\u6e1b\u7a0e\u7387\u306e\u5c0e\u5165\u306b\u3088\u3063\u3066\u3001\u53d6\u308a\u5f15\u304d\u4e0a\u3067\u306f\u6d88\u8cbb\u7a0e<span>10<\/span>\uff05\u306e\u5546\u54c1\u3068<span>8<\/span>\uff05\u306e\u5546\u54c1\u304c\u6df7\u5728\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3057\u305f\u3002<br \/>\n\u305d\u3053\u3067\u3001<strong>\u3069\u306e\u5546\u54c1\u304c\u7a0e\u7387\u4f55\uff05\u3060\u3063\u305f\u306e\u304b\u3092\u660e\u793a\u3057\u3001\u8907\u96d1\u306b\u306a\u3063\u305f\u8a08\u7b97\u3092\u6b63\u78ba\u306b\u884c\u306a\u3046<\/strong>\u5fc5\u8981\u304c\u51fa\u3066\u304d\u305f\u306e\u3067\u3059\u3002<\/p>\n<p>\u300c\u5546\u54c1<span>A<\/span>\u306f\u6d88\u8cbb\u7a0e<span>8<\/span>\uff05\u3067\u53d6\u308a\u5f15\u304d\u3057\u305f\u300d\u300c\u5546\u54c1<span>B<\/span>\u306f<span>10<\/span>\uff05\u3060\u3063\u305f\u300d\u3068\u3044\u3046\u8a18\u9332\u3092\u6b8b\u3057\u3001\u305d\u308c\u305e\u308c\u306b\u6b63\u3057\u304f\u6d88\u8cbb\u7a0e\u984d\u3092\u8a08\u7b97\u3057\u3001<strong>\u7a0e\u52d9\u8abf\u67fb\u306a\u3069\u3067\u3044\u3064\u3067\u3082\u78ba\u8a8d\u3067\u304d\u308b\u3088\u3046\u30a8\u30d3\u30c7\u30f3\u30b9\u3092\u4fdd\u5b58\u3057\u3066\u304a\u304f<\/strong>\u76ee\u7684\u3067\u3001\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u304c\u3064\u304f\u3089\u308c\u307e\u3057\u305f\u3002<\/p>\n<h3><span>4-2.<\/span>\u3000\u8efd\u6e1b\u7a0e\u7387\u306b\u3088\u308b\u30df\u30b9\u3084\u4e0d\u6b63\u3092\u9632\u6b62\u3059\u308b\u305f\u3081<\/h3>\n<p>\u6b21\u306b\u3001\u540c\u3058\u304f\u8efd\u6e1b\u7a0e\u7387\u306e\u5c0e\u5165\u306b\u3088\u308a\u8907\u96d1\u5316\u3057\u305f\u6d88\u8cbb\u7a0e\u306e\u8a08\u7b97\u3067\u3001<strong>\u30df\u30b9\u3084\u4e0d\u6b63\u304c\u8d77\u3053\u3089\u306a\u3044\u3088\u3046\u672a\u7136\u306b\u9632\u3050<\/strong>\u76ee\u7684\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u3069\u306e\u53d6\u308a\u5f15\u304d\u306e\u3069\u306e\u5546\u54c1\u304c\u7a0e\u7387<span>10<\/span>\uff05\u3060\u3063\u305f\u306e\u304b\u3001\u3042\u308b\u3044\u306f<span>8<\/span>\uff05\u3060\u3063\u305f\u306e\u304b\u304c\u8acb\u6c42\u66f8\u306a\u3069\u306b\u660e\u793a\u3055\u308c\u3066\u3044\u306a\u3051\u308c\u3070\u3001\u9593\u9055\u3044\u304c\u8d77\u3053\u308a\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001<strong>\u5b9f\u969b\u306b\u306f<span>8<\/span>\uff05\u3067\u4ed5\u5165\u308c\u305f\u3082\u306e\u3092<span>10<\/span>\uff05\u3068\u3057\u3066\u8a08\u4e0a\u3059\u308b\u3053\u3068\u3067\u3001<span>2<\/span>\uff05\u5206\u3092\u4e0d\u6b63\u306b\u53d6\u5f97\u3059\u308b<\/strong>\u3068\u3044\u3046\u60aa\u8cea\u306a\u30b1\u30fc\u30b9\u3082\u751f\u3058\u308b\u6050\u308c\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u305d\u3053\u3067\u3001\u30a4\u30f3\u30dc\u30a4\u30b9\u306b<br \/>\n<strong>\u30fb\u9069\u7528\u7a0e\u7387<br \/>\n<\/strong><strong>\u30fb\u9069\u7528\u7a0e\u7387\u3054\u3068\u306e\u6d88\u8cbb\u7a0e\u306e\u984d<br \/>\n<\/strong>\u306e\u8a18\u8f09\u3092\u7fa9\u52d9\u3065\u3051\u308b\u3053\u3068\u3067\u3001\u3053\u308c\u3089\u306e\u30ea\u30b9\u30af\u3092\u672a\u7136\u306b\u56de\u907f\u3057\u3088\u3046\u3068\u3044\u3046\u308f\u3051\u3067\u3059\u3002<\/p>\n<h2><span><a id=\"A5\"><\/a>5.<\/span>\u3000\u58f2\u4e0a<span>1,000<\/span>\u4e07\u5186\u4ee5\u4e0b\u306e\u514d\u7a0e\u4e8b\u696d\u8005\u3078\u306e\u5f71\u97ff<\/h2>\n<p><a href=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/10\/cb79e4279c41f852ca70d64e3b88ed04-1.jpg\"><img decoding=\"async\" src=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/10\/cb79e4279c41f852ca70d64e3b88ed04-1.jpg\" alt=\"\" width=\"2180\" height=\"1092\" class=\"aligncenter size-full wp-image-3522\" srcset=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/10\/cb79e4279c41f852ca70d64e3b88ed04-1.jpg 2180w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/10\/cb79e4279c41f852ca70d64e3b88ed04-1-300x150.jpg 300w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/10\/cb79e4279c41f852ca70d64e3b88ed04-1-1024x513.jpg 1024w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/10\/cb79e4279c41f852ca70d64e3b88ed04-1-768x385.jpg 768w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/10\/cb79e4279c41f852ca70d64e3b88ed04-1-1536x769.jpg 1536w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/10\/cb79e4279c41f852ca70d64e3b88ed04-1-2048x1026.jpg 2048w\" sizes=\"(max-width: 2180px) 100vw, 2180px\" \/><\/a><br \/>\n\u3055\u3066\u3001\u3053\u3053\u307e\u3067\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u306b\u3064\u3044\u3066\u3044\u308d\u3044\u308d\u3068\u89e3\u8aac\u3057\u3066\u304d\u307e\u3057\u305f\u304c\u3001\u601d\u3044\u51fa\u3057\u3066\u307b\u3057\u3044\u306e\u306f\u3001\u3053\u308c\u304c<strong>\u300c\u8ab2\u7a0e\u4e8b\u696d\u8005\u300d\u3092\u5bfe\u8c61\u3068\u3057\u3066\u3044\u308b<\/strong>\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u3002<br \/>\n<strong>\u58f2\u4e0a<span>1,000<\/span>\u4e07\u5186\u4ee5\u4e0b\u3067\u6d88\u8cbb\u7a0e\u3092\u514d\u9664\u3055\u308c\u3066\u3044\u308b\u300c\u514d\u7a0e\u4e8b\u696d\u8005\u300d\u306f\u3001\u30a4\u30f3\u30dc\u30a4\u30b9\u3092\u767a\u884c\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u305b\u3093<\/strong>\u3002<br \/>\n\u304c\u3001\u3060\u304b\u3089\u3068\u3044\u3063\u3066\u3001\u514d\u7a0e\u4e8b\u696d\u8005\u306b\u306f\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u5c0e\u5165\u304c\u307e\u3063\u305f\u304f\u95a2\u4fc2\u306a\u3044\u308f\u3051\u3067\u306f\u306a\u304f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u5f71\u97ff\u304c\u4e88\u60f3\u3055\u308c\u307e\u3059\u3002<\/p>\n<h3><span>5-1.<\/span>\u3000\u4ed5\u4e8b\u304c\u6e1b\u308b\u6050\u308c\u304c\u3042\u308b<\/h3>\n<p>\u91cd\u306d\u3066\u8a00\u3044\u307e\u3059\u304c\u3001\u514d\u7a0e\u4e8b\u696d\u8005\u306f\u30a4\u30f3\u30dc\u30a4\u30b9\u3092\u767a\u884c\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u305b\u3093\u3002<br \/>\n\u4e00\u65b9\u3067\u3001\u514d\u7a0e\u4e8b\u696d\u8005\u304c\u8ab2\u7a0e\u4e8b\u696d\u8005\u3068\u53d6\u5f15\u3057\u3066\u3044\u308b\u5834\u5408\u3001<strong>\u53d6\u5f15\u76f8\u624b\u306f\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u3092\u53d7\u3051\u305f\u3044\u305f\u3081\u306b\u3001\u300c\u30a4\u30f3\u30dc\u30a4\u30b9\u3092\u767a\u884c\u3057\u3066\u307b\u3057\u3044\u300d\u3068\u5e0c\u671b\u3059\u308b<\/strong>\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\u3068\u306a\u308b\u3068\u3001\u53d6\u5f15\u76f8\u624b\u3068\u3057\u3066\u306f\u3001<strong>\u300c\u30a4\u30f3\u30dc\u30a4\u30b9\u3092\u3082\u3089\u3048\u306a\u3044\u514d\u7a0e\u4e8b\u696d\u8005\u3067\u306f\u306a\u304f\u3001\u540c\u3058\u5546\u54c1\u3084\u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b\u3057\u3066\u304f\u308c\u308b\u8ab2\u7a0e\u4e8b\u696d\u8005\u3068\u53d6\u308a\u5f15\u304d\u3057\u3066\u3001\u30a4\u30f3\u30dc\u30a4\u30b9\u3092\u3082\u3089\u3044\u305f\u3044\u300d<\/strong>\u3068\u8003\u3048\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\n\u3064\u307e\u308a\u3001\u514d\u7a0e\u4e8b\u696d\u8005\u306e\u4ed5\u4e8b\u304c\u6e1b\u3063\u3066\u3057\u307e\u3046\u6050\u308c\u304c\u3042\u308b\u306e\u3067\u3059\u3002<\/p>\n<h3><span>5-2.<\/span>\u3000\u30a4\u30f3\u30dc\u30a4\u30b9\u3092\u767a\u884c\u3059\u308b\u306b\u306f\u8ab2\u7a0e\u4e8b\u696d\u8005\u306b\u306a\u308b\u5fc5\u8981\u304c\u3042\u308b<\/h3>\n<p>\u3067\u306f\u3001\u4ed5\u4e8b\u304c\u6e1b\u308b\u30ea\u30b9\u30af\u3092\u907f\u3051\u308b\u306b\u306f\u3069\u3046\u3059\u308c\u3070\u3044\u3044\u306e\u3067\u3057\u3087\u3046\u304b\uff1f<\/p>\n<p>\u305d\u308c\u306b\u306f\u3001<strong>\u514d\u7a0e\u4e8b\u696d\u8005\u304c\u7a0e\u52d9\u7f72\u306b\u300c\u6d88\u8cbb\u7a0e\u8ab2\u7a0e\u4e8b\u696d\u8005\u9078\u629e\u5c4a\u300d\u3068\u3044\u3046\u5c4a\u3092\u51fa\u3059<\/strong>\u3053\u3068\u3067\u3001<strong>\u30a4\u30f3\u30dc\u30a4\u30b9\u3092\u51fa\u305b\u308b\u8ab2\u7a0e\u4e8b\u696d\u8005\u306b\u306a\u308b<\/strong>\u3068\u3044\u3046\u65b9\u6cd5\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u514d\u7a0e\u4e8b\u696d\u8005\u306f\u3001\u300c\u58f2\u4e0a\u304c<span>1,000<\/span>\u4e07\u5186\u4ee5\u4e0b\u3067\u3042\u308c\u3070\u6d88\u8cbb\u7a0e\u304c\u514d\u7a0e\u3055\u308c\u308b\u300d\u3068\u3044\u3046\u5236\u5ea6\u3092\u5229\u7528\u3057\u3066\u3044\u308b\u3060\u3051\u3067\u3001\u3082\u3057\u4e8b\u696d\u8005\u672c\u4eba\u304c\u5e0c\u671b\u3059\u308b\u306a\u3089\u3001\u3082\u3061\u308d\u3093\u6d88\u8cbb\u7a0e\u3092\u7d0d\u3081\u308b\u3053\u3068\u3082\u3067\u304d\u307e\u3059\u3002<br \/>\n\u305d\u306e\u305f\u3081\u3001\u3042\u3048\u3066\u514d\u7a0e\u3068\u3044\u3046\u30e1\u30ea\u30c3\u30c8\u3092\u6368\u3066\u3066\u8ab2\u7a0e\u4e8b\u696d\u8005\u306b\u306a\u3063\u305f\u4e0a\u3067\u3001\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306e\u767b\u9332\u3092\u53d7\u3051\u3001\u30a4\u30f3\u30dc\u30a4\u30b9\u3092\u767a\u884c\u3067\u304d\u308b\u8cc7\u683c\u3092\u5f97\u308b\u306e\u3067\u3059\u3002<br \/>\n\u305d\u3046\u3059\u308c\u3070\u3001<strong>\u30a4\u30f3\u30dc\u30a4\u30b9\u306e\u305b\u3044\u3067\u53d6\u308a\u5f15\u304d\u3092\u5931\u3046\u3053\u3068\u306f\u907f\u3051\u3089\u308c\u308b<\/strong>\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u305d\u306e\u304b\u308f\u308a\u306b<strong>\u3044\u307e\u307e\u3067\u514d\u9664\u3055\u308c\u3066\u304d\u305f\u6d88\u8cbb\u7a0e\u3092\u7d0d\u7a0e\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u304f\u306a\u308b<\/strong>\u3001\u3068\u3044\u3046\u30c7\u30e1\u30ea\u30c3\u30c8\u304c\u751f\u3058\u308b\u305f\u3081\u3001\u3069\u3061\u3089\u306e\u9053\u3092\u9078\u3076\u304b\u9078\u629e\u3092\u8feb\u3089\u308c\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u3053\u308c\u306b\u3064\u3044\u3066\u306f\u3001<a href=\"#A621\"><strong>\u300c<span>6-2-1.<\/span>\u3000\u300c\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u300d\u306e\u767b\u9332\u3092\u53d7\u3051\u308b\u304b\u3069\u3046\u304b\u3092\u6c7a\u3081\u308b\u300d<\/strong><\/a>\u00a0\u3067\u8aac\u660e\u3057\u307e\u3059\u306e\u3067\u3001\u305d\u3061\u3089\u3092\u53c2\u7167\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>&nbsp;<\/p>\n<h2><span>6.<\/span>\u3000\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u306b\u5411\u3051\u3066\u5fc5\u8981\u306a\u6e96\u5099<\/h2>\n<p><a href=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/10\/c1afbf4162ab12ae0b90d81b40760587.jpg\"><img decoding=\"async\" src=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/10\/c1afbf4162ab12ae0b90d81b40760587.jpg\" alt=\"\" width=\"2180\" height=\"1542\" class=\"aligncenter size-full wp-image-3523\" srcset=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/10\/c1afbf4162ab12ae0b90d81b40760587.jpg 2180w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/10\/c1afbf4162ab12ae0b90d81b40760587-300x212.jpg 300w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/10\/c1afbf4162ab12ae0b90d81b40760587-1024x724.jpg 1024w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/10\/c1afbf4162ab12ae0b90d81b40760587-768x543.jpg 768w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/10\/c1afbf4162ab12ae0b90d81b40760587-1536x1086.jpg 1536w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/10\/c1afbf4162ab12ae0b90d81b40760587-2048x1449.jpg 2048w\" sizes=\"(max-width: 2180px) 100vw, 2180px\" \/><\/a><br \/>\n\u3053\u3053\u307e\u3067\u3067\u3001\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u306e\u5185\u5bb9\u306b\u3064\u3044\u3066\u306f\u3072\u3068\u901a\u308a\u8aac\u660e\u3057\u307e\u3057\u305f\u3002<\/p>\n<p>\u3067\u306f\u3001<span>2023<\/span>\u5e74<span>10<\/span>\u6708\u306e\u3053\u306e\u5236\u5ea6\u65bd\u884c\u306b\u5411\u3051\u3066\u3001\u4e8b\u696d\u8005\u306f\u305d\u308c\u305e\u308c\u3069\u3093\u306a\u6e96\u5099\u3092\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3067\u3057\u3087\u3046\u304b\uff1f<\/p>\n<p>\u8ab2\u7a0e\u4e8b\u696d\u8005\u3068\u514d\u7a0e\u4e8b\u696d\u8005\u3067\u306f\u5fc5\u8981\u306a\u6e96\u5099\u304c\u7570\u306a\u308a\u307e\u3059\u306e\u3067\u3001\u305d\u308c\u305e\u308c\u306b\u308f\u3051\u3066\u8aac\u660e\u3057\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3><span>6-1.<\/span>\u3000\u8ab2\u7a0e\u4e8b\u696d\u8005\u306e\u5834\u5408<\/h3>\n<p>\u307e\u305a\u3001\u8ab2\u7a0e\u4e8b\u696d\u8005\u306e\u5834\u5408\u306f\u3001\u4ee5\u4e0b\u306e<span>2<\/span>\u70b9\u3067\u3059\u3002<\/p>\n<h4><span>6-1-1.<\/span>\u3000\u300c\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u300d\u306e\u767b\u9332\u3092\u53d7\u3051\u308b<\/h4>\n<p>\u6700\u521d\u306b\u5fc5\u9808\u306a\u306e\u306f\u3001<strong>\u300c\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u300d\u306e\u767b\u9332<\/strong>\u3067\u3059\u3002<br \/>\n<del>2023\u5e743\u670831\u65e5\u307e\u3067\u306b<\/del><strong>\u767b\u9332\u7533\u8acb\u3092\u3057\u3066\u3001<span>2023<\/span>\u5e74<span>10<\/span>\u6708<span>1<\/span>\u65e5\u307e\u3067\u306b\u767b\u9332\u3092\u53d7\u3051\u306a\u3051\u308c\u3070\u3001\u30a4\u30f3\u30dc\u30a4\u30b9\u3092\u767a\u884c\u3067\u304d\u306a\u3044\u671f\u9593\u304c\u751f\u3058\u3066\u3057\u307e\u3044\u307e\u3059<\/strong>\u306e\u3067\u3001\u65e9\u3081\u306b\u624b\u7d9a\u304d\u3092\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\uff082022\u5e7412\u6708\u8ffd\u8a18\uff09<br \/>\n2022\u5e74\uff08\u4ee4\u548c4\u5e74\uff0912\u670816\u65e5\u306b\u767a\u8868\u3055\u308c\u305f<a href=\"https:\/\/storage.jimin.jp\/pdf\/news\/information\/204848_1.pdf\" target=\"_blank\" rel=\"noopener\">\u4ee4\u548c5\u5e74\u5ea6\u4e0e\u515a\u7a0e\u5236\u6539\u6b63\u5927\u7db1<\/a>\u306b\u3088\u308a\u3001<strong>\u7533\u8acb\u306e\u671f\u9650\u306f\u5b9f\u8cea\u7684\u306b\u30012023\u5e74\uff08\u4ee4\u548c5\u5e74\uff099\u670830\u65e5\u307e\u3067\u5ef6\u9577\u3055\u308c\u307e\u3057\u305f<\/strong>\u3002<\/p>\n<p>\u7533\u8acb\u306e\u6d41\u308c\u306f\u3001<a href=\"#A33\"><span style=\"color: #ff9900;\">\u300c3-3.\u3000\u767b\u9332\u4e8b\u696d\u8005\u306e\u7533\u8acb\u300d<\/span><\/a>\u3092\u53c2\u7167\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<h4><span>6-1-2.<\/span>\u3000\u30a4\u30f3\u30dc\u30a4\u30b9\u304c\u767a\u884c\u3067\u304d\u308b\u30b7\u30b9\u30c6\u30e0\u3092\u6574\u3048\u308b<\/h4>\n<p>\u6b21\u306b\u3001<strong>\u30a4\u30f3\u30dc\u30a4\u30b9\u304c\u767a\u884c\u3067\u304d\u308b\u3088\u3046\u3001\u793e\u5185\u306e\u30b7\u30b9\u30c6\u30e0\u3092\u6574\u3048\u307e\u3059<\/strong>\u3002<\/p>\n<p>\u73fe\u884c\u306e\u533a\u5206\u8a18\u8f09\u8acb\u6c42\u66f8\u7b49\u4fdd\u5b58\u65b9\u5f0f\u306b\u5f93\u3063\u3066\u533a\u5206\u8a18\u8f09\u8acb\u6c42\u66f8\u3092\u767a\u884c\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u305d\u306e\u30d5\u30a9\u30fc\u30de\u30c3\u30c8\u306b\u3001<br \/>\n<strong>\u30fb\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306e\u767b\u9332\u756a\u53f7<br \/>\n<\/strong><strong>\u30fb\u9069\u7528\u7a0e\u7387<br \/>\n<\/strong><strong>\u30fb\u9069\u7528\u7a0e\u7387\u3054\u3068\u306e\u6d88\u8cbb\u7a0e\u306e\u984d<br \/>\n<\/strong>\u3092\u8a18\u8f09\u3059\u308b\u6b04\u3092\u8a2d\u3051\u308b\u3068\u3044\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\u307e\u305f\u3001<strong>\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u306b\u5bfe\u5fdc\u3057\u305f\u4f1a\u8a08\u30bd\u30d5\u30c8<\/strong>\u3082\u51fa\u3066\u3044\u307e\u3059\u306e\u3067\u3001\u5c0e\u5165\u306e\u691c\u8a0e\u3082\u3057\u3066\u307f\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<h3><span>6-2.<\/span>\u3000\u514d\u7a0e\u4e8b\u696d\u8005\u306e\u5834\u5408<\/h3>\n<p>\u6b21\u306b\u3001\u514d\u7a0e\u4e8b\u696d\u8005\u306e\u5834\u5408\u3067\u3059\u3002<\/p>\n<p>\u307e\u305a\u306f\u4ee5\u4e0b\u306e<span>2<\/span>\u70b9\u3092\u691c\u8a0e\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h4><span><a id=\"A621\"><\/a>6-2-1.<\/span>\u3000\u300c\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u300d\u306e\u767b\u9332\u3092\u53d7\u3051\u308b\u304b\u3069\u3046\u304b\u3092\u6c7a\u3081\u308b<\/h4>\n<p><span><a href=\"#A5\"> <strong>\u300c5.\u3000\u58f2\u4e0a1,000\u4e07\u5186\u4ee5\u4e0b\u306e\u514d\u7a0e\u4e8b\u696d\u8005\u3078\u306e\u5f71\u97ff\u300d<\/strong><\/a>\u00a0<\/span><span><\/span>\u3067\u8aac\u660e\u3057\u305f\u3088\u3046\u306b\u3001\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u304c\u5c0e\u5165\u3055\u308c\u308b\u3068\u3001\u30a4\u30f3\u30dc\u30a4\u30b9\u3092\u767a\u884c\u3067\u304d\u306a\u3044\u514d\u7a0e\u4e8b\u696d\u8005\u306f\u4ed5\u4e8b\u304c\u6e1b\u308b\u30ea\u30b9\u30af\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u305d\u3053\u3067\u307e\u305a\u3001<strong>\u30a4\u30f3\u30dc\u30a4\u30b9\u3092\u767a\u884c\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u308b\uff1d\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306e\u767b\u9332\u3092\u53d7\u3051\u308b\u304b\u3069\u3046\u304b\u3092\u6c7a\u3081\u308b<\/strong>\u5fc5\u8981\u304c\u3042\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\u767b\u9332\u3092\u53d7\u3051\u308c\u3070\u3001\u30a4\u30f3\u30dc\u30a4\u30b9\u3092\u767a\u884c\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u308a\u3001\u8ab2\u7a0e\u4e8b\u696d\u8005\u3068\u306e\u53d6\u308a\u5f15\u304d\u304c\u6e1b\u308b\u30ea\u30b9\u30af\u306f\u907f\u3051\u3089\u308c\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\u305f\u3060\u3001<strong>\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306b\u306a\u308b\u3068\u3044\u3046\u3053\u3068\u306f\u3001\u8ab2\u7a0e\u4e8b\u696d\u8005\u306b\u306a\u308b\u3068\u3044\u3046\u3053\u3068<\/strong>\u3067\u3082\u3042\u308b\u306e\u3067\u3001\u3053\u308c\u307e\u3067<strong>\u514d\u9664\u3055\u308c\u3066\u304d\u305f\u6d88\u8cbb\u7a0e\u3092\u652f\u6255\u3046\u7fa9\u52d9\u3082\u751f\u3058\u307e\u3059<\/strong>\u3002<\/p>\n<p>\u6d88\u8cbb\u7a0e\u3092\u652f\u6255\u3063\u3066\u3067\u3082\u4ed5\u4e8b\u3092\u5931\u3046\u30ea\u30b9\u30af\u3092\u907f\u3051\u308b\u304b\u3001\u3042\u304f\u307e\u3067\u514d\u7a0e\u4e8b\u696d\u8005\u306e\u307e\u307e\u3067\u3044\u3066\u30a4\u30f3\u30dc\u30a4\u30b9\u767a\u884c\u306f\u3042\u304d\u3089\u3081\u308b\u304b\u3001\u3069\u3061\u3089\u304c\u81ea\u5206\u306b\u3068\u3063\u3066\u30e1\u30ea\u30c3\u30c8\u304c\u5927\u304d\u3044\u304b\u3092\u6bd4\u8f03\u3057\u3066\u6c7a\u3081\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u305d\u306e\u4e0a\u3067\u3001\u3082\u3057\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306b\u306a\u308b\u3053\u3068\u3092\u9078\u3076\u306a\u3089\u3001<a href=\"#A33\"><strong>\u300c3-3.\u3000\u767b\u9332\u4e8b\u696d\u8005\u306e\u7533\u8acb\u300d\u00a0<\/strong><\/a>\u306b\u8a18\u8f09\u3057\u305f\u65b9\u6cd5\u3067\u7533\u8acb\u3057\u307e\u3059\u3002<\/p>\n<p><a href=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/10\/2d2a7c4e661bd24089796172dcaa48fd-2.png\"><img decoding=\"async\" src=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/10\/2d2a7c4e661bd24089796172dcaa48fd-2.png\" alt=\"\" width=\"698\" height=\"216\" class=\"aligncenter size-full wp-image-3524\" srcset=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/10\/2d2a7c4e661bd24089796172dcaa48fd-2.png 698w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2021\/10\/2d2a7c4e661bd24089796172dcaa48fd-2-300x93.png 300w\" sizes=\"(max-width: 698px) 100vw, 698px\" \/><\/a><\/p>\n<p style=\"text-align: right;\">\u51fa\u5178\uff1a\u56fd\u7a0e\u5e81\u300c<span><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/zeimokubetsu\/shohi\/keigenzeiritsu\/pdf\/0020006-027.pdf\">\u9069\u683c\u8acb\u6c42\u66f8\u7b49\u4fdd\u5b58\u65b9\u5f0f\u306e\u6982\u8981 \u30fc\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u306e\u7406\u89e3\u306e\u305f\u3081\u306b\u30fc<\/a><\/span>\u300d<\/p>\n<p><strong>\u671f\u9650\u307e\u3067\u306b\u7533\u8acb\u3092\u3059\u308b\u5834\u5408\uff1d<span>10<\/span>\u6708<span>1<\/span>\u65e5\u304b\u3089\u767b\u9332\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u5834\u5408\u306f\u3001\u3053\u306e\u624b\u7d9a\u304d\u3060\u3051\u3067\u30a4\u30f3\u30dc\u30a4\u30b9\u767a\u884c\u304c\u53ef\u80fd\u306b\u306a\u308a\u307e\u3059<\/strong>\u3002<\/p>\n<p>\u304c\u3001<strong>\u3053\u308c\u4ee5\u964d\u306e\u671f\u9593\u306b\u767b\u9332\u3092\u53d7\u3051\u308b\u5834\u5408\u306f\u3001\u300c<\/strong><span><a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/shohi\/annai\/pdf\/1461_01.pdf\"><strong>\u6d88\u8cbb\u7a0e\u8ab2\u7a0e\u4e8b\u696d\u8005\u9078\u629e\u5c4a\u51fa\u66f8<\/strong><\/a><\/span><strong>\u300d\u3068\u3044\u3046\u5c4a\u306e\u63d0\u51fa\u304c\u5fc5\u8981<\/strong>\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u5c4a\u51fa\u66f8\u306f\u4ee5\u4e0b\u304b\u3089\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3057\u3066\u8a18\u5165\u306e\u4e0a\u3001<strong>\u7d0d\u7a0e\u5730\u3092\u6240\u8f44\u3059\u308b\u7a0e\u52d9\u7f72\u9577\u3042\u3066\u306b\u6301\u53c2\u307e\u305f\u306f\u9001\u4ed8<\/strong>\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p><strong>\u25b6<\/strong><strong>\u300c<\/strong><span><a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/shohi\/annai\/pdf\/1461_01.pdf\"><strong>\u6d88\u8cbb\u7a0e\u8ab2\u7a0e\u4e8b\u696d\u8005\u9078\u629e\u5c4a\u51fa\u66f8<\/strong><\/a><\/span><strong>\u300d<\/strong><\/p>\n<h4><span>6-2-2.<\/span>\u3000\u53d6\u308a\u5f15\u304d\u304c\u6e1b\u308b\u30ea\u30b9\u30af\u306b\u5099\u3048\u308b<\/h4>\n<p>\u3082\u3057\u3082\u514d\u7a0e\u4e8b\u696d\u8005\u306e\u307e\u307e\u3067\u3044\u308b\u3053\u3068\u3092\u9078\u629e\u3057\u305f\u5834\u5408\u306f\u3001\u53d6\u308a\u5f15\u304d\u304c\u6e1b\u308b\u30ea\u30b9\u30af\u306b\u5099\u3048\u3066\u53d6\u5f15\u5148\u3092\u898b\u76f4\u3059\u5fc5\u8981\u304c\u3042\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>B to C\u306e\u4e8b\u696d\u3067\u3042\u308c\u3070\u3001\u500b\u4eba\u306e\u9867\u5ba2\u306b\u306f\u30a4\u30f3\u30dc\u30a4\u30b9\u306f\u5fc5\u8981\u3042\u308a\u307e\u305b\u3093\u304b\u3089\u514d\u7a0e\u4e8b\u696d\u8005\u306e\u307e\u307e\u3067\u3082\u554f\u984c\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u304c\u3001\u53d6\u5f15\u5148\u306b\u8ab2\u7a0e\u4e8b\u696d\u8005\u304c\u3042\u308b\u5834\u5408\u306f\u3001\u30a4\u30f3\u30dc\u30a4\u30b9\u3092\u5fc5\u8981\u3068\u3059\u308b\u53ef\u80fd\u6027\u304c\u9ad8\u3044\u3068\u601d\u308f\u308c\u307e\u3059\u3002<\/p>\n<p>\u3082\u3057\u65e2\u5b58\u306e\u53d6\u5f15\u5148\u3092\u5931\u3063\u305f\u5834\u5408\u306b\u5099\u3048\u3066\u3001\u30a4\u30f3\u30dc\u30a4\u30b9\u304c\u5fc5\u8981\u306a\u3044\u9867\u5ba2\u3092\u958b\u62d3\u3059\u308b\u306a\u3069\u3001\u5148\u56de\u308a\u306e\u6e96\u5099\u3092\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h2><span>7.<\/span>\u3000\u307e\u3068\u3081<\/h2>\n<p>\u3044\u304b\u304c\u3067\u3057\u3087\u3046\u304b\uff1f<br \/>\n\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u3068\u306f\u3069\u3093\u306a\u3082\u306e\u304b\u3001\u4eca\u304b\u3089\u4f55\u3092\u3057\u3066\u304a\u3051\u3070\u3044\u3044\u306e\u304b\u304c\u308f\u304b\u3063\u305f\u304b\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n<p>\u3067\u306f\u6700\u5f8c\u306b\u3082\u3046\u4e00\u5ea6\u3001\u8a18\u4e8b\u306e\u5185\u5bb9\u3092\u307e\u3068\u3081\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n<p><strong>\u25ce<\/strong><strong>\u300c\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u300d\u306f\u300c\u8907\u6570\u7a0e\u7387\u306b\u5bfe\u5fdc\u3059\u308b\u305f\u3081\u306b<span>2023<\/span>\u5e74<span>10<\/span>\u6708<span>1<\/span>\u65e5\u306b\u958b\u59cb\u3055\u308c\u308b\u3001\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u306e\u65b9\u6cd5\u300d<br \/>\n<\/strong><strong>\u25ce<\/strong><strong>\u6cd5\u3067\u5b9a\u3081\u3089\u308c\u305f\u300c\u9069\u683c\u8acb\u6c42\u66f8\uff1d\u30a4\u30f3\u30dc\u30a4\u30b9\u300d\u304c\u3042\u308c\u3070\u3001\u300c\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\uff08\u6d88\u8cbb\u7a0e\u306e\u63a7\u9664\uff09\u300d\u3092\u53d7\u3051\u3089\u308c\u308b\u3088\u3046\u306b\u306a\u308b<br \/>\n<\/strong><strong>\u25ce<\/strong><strong>\u300c\u9069\u683c\u8acb\u6c42\u66f8\u300d\u306b\u306f\u4ee5\u4e0b\u306e\u9805\u76ee\u304c\u5fc5\u8981<br \/>\n<\/strong><strong>\u3000<span>\u2460<\/span>\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306e\u6c0f\u540d\u307e\u305f\u306f\u540d\u79f0\u304a\u3088\u3073\u767b\u9332\u756a\u53f7<br \/>\n<\/strong><strong>\u3000<span>\u2461<\/span>\u53d6\u5f15\u5e74\u6708\u65e5<br \/>\n<\/strong><strong>\u3000<span>\u2462<\/span>\u53d6\u5f15\u5185\u5bb9<br \/>\n<\/strong><strong>\u3000<span>\u2463<\/span>\u7a0e\u7387\u3054\u3068\u306b\u533a\u5206\u3057\u3066\u5408\u8a08\u3057\u305f\u5bfe\u4fa1\u306e\u984d\uff08\u7a0e\u629c\u3000\u307e\u305f\u306f\u7a0e\u8fbc\uff09\u304a\u3088\u3073\u9069\u7528\u7a0e\u7387<br \/>\n<\/strong><strong>\u3000<span>\u2464<\/span>\u7a0e\u7387\u3054\u3068\u306b\u533a\u5206\u3057\u305f\u6d88\u8cbb\u7a0e\u984d\u306a\u3069<br \/>\n<\/strong><strong>\u3000<span>\u2465<\/span>\u66f8\u985e\u306e\u4ea4\u4ed8\u3092\u53d7\u3051\u308b\u4e8b\u696d\u8005\u306e\u6c0f\u540d\u307e\u305f\u306f\u540d\u79f0<br \/>\n<\/strong><strong>\u25ce<\/strong><strong>\u30a4\u30f3\u30dc\u30a4\u30b9\u3092\u767a\u884c\u3067\u304d\u308b\u306e\u306f\u3001\u8ab2\u7a0e\u4e8b\u696d\u8005\u306e\u3046\u3061\u7a0e\u52d9\u7f72\u9577\u306e\u767b\u9332\u3092\u53d7\u3051\u305f\u300c\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u300d\u306e\u307f<br \/>\n<\/strong><strong>\u25ce<\/strong><strong>\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u306b\u5411\u3051\u3066\u8ab2\u7a0e\u4e8b\u696d\u8005\u304c\u3059\u3079\u304d\u3053\u3068\u306f\u3001<br \/>\n<\/strong><strong>\u3000\u30fb\u300c\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u300d\u306e\u767b\u9332\u3092\u53d7\u3051\u308b<br \/>\n<\/strong><strong>\u3000\u30fb\u30a4\u30f3\u30dc\u30a4\u30b9\u304c\u767a\u884c\u3067\u304d\u308b\u30b7\u30b9\u30c6\u30e0\u3092\u6574\u3048\u308b<\/strong><\/p>\n<p>\u4ee5\u4e0a\u3092\u8e0f\u307e\u3048\u3066\u3001\u3042\u306a\u305f\u306e\u4f1a\u793e\u304c\u7121\u4e8b\u306b\u30a4\u30f3\u30dc\u30a4\u30b9\u3092\u767a\u884c\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u308b\u3053\u3068\u3092\u9858\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u300c\u4f55\u5e74\u5f8c\u304b\u306b\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u3068\u3044\u3046\u306e\u304c\u59cb\u307e\u308b\u305d\u3046\u3060\u3051\u308c\u3069\u3001\u3069\u3093\u306a\u5236\u5ea6\uff1f\u300d \u300c\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u306b\u5411\u3051\u3066\u3001\u3046\u3061\u306e\u4f1a\u793e\u3067\u306f\u3069\u3093\u306a\u6e96\u5099\u3092\u3059\u308c\u3070\u3044\u3044\u306e\uff1f\u300d \u7d4c\u55b6\u8005\u3084\u7d4c\u7406\u62c5\u5f53\u8005\u3067\u3001\u305d\u3093\u306a\u7591\u554f\u3084\u4e0d\u5b89\u3092\u6301\u3063\u3066\u3044\u308b\u65b9\u3082\u591a\u3044\u306e\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b [&hellip;]<\/p>\n","protected":false},"author":6,"featured_media":3535,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[17],"acf":[],"_links":{"self":[{"href":"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-json\/wp\/v2\/posts\/3519"}],"collection":[{"href":"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-json\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-json\/wp\/v2\/comments?post=3519"}],"version-history":[{"count":16,"href":"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-json\/wp\/v2\/posts\/3519\/revisions"}],"predecessor-version":[{"id":7188,"href":"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-json\/wp\/v2\/posts\/3519\/revisions\/7188"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-json\/wp\/v2\/media\/3535"}],"wp:attachment":[{"href":"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-json\/wp\/v2\/media?parent=3519"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-json\/wp\/v2\/categories?post=3519"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}